https://www.taxtmi.com/caselaws?id=128376 The court upheld the taxation on the sale value of tanned hides and skins under the single point taxation scheme. It ruled that purchases from unlicensed dealers and transactions outside the State were taxable. Additionally, in export transactions, the petitioners were considered the last purchasers in the State, subject to tax. The court dismissed the petitions, affirming the legality of the taxation and awarded costs with counsel's fee set at Rs. 50 in each case. en-us Fri, 15 Sep 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128376 The court upheld the taxation on the sale value of tanned hides and skins under the single point taxation scheme. It ruled that purchases from unlicensed dealers and transactions outside the State were taxable. Additionally, in export transactions, the petitioners were considered the last purchasers in the State, subject to tax. The court dismissed the petitions, affirming the legality of the taxation and awarded costs with counsel's fee set at Rs. 50 in each case. Case-Laws VAT and Sales Tax Fri, 15 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128376