https://www.taxtmi.com/caselaws?id=128376 Single-point taxation of hides and skins operates through alternative prescribed stages: untanned hides and skins are taxable at the last-purchaser stage, while tanned hides and skins are taxable on the first dealer where that stage applies. The levy on tanned hides and skins was treated as valid. Sales of raw hides and skins to foreign buyers through local banks remain export sales protected from direct taxation, but that protection does not displace liability of the last purchaser within the State. Where foreign buyers are not established as last purchasers in the State, the domestic purchaser remains liable. The assessments and single-point levy were upheld. 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 Single-point taxation of hides and skins operates through alternative prescribed stages: untanned hides and skins are taxable at the last-purchaser stage, while tanned hides and skins are taxable on the first dealer where that stage applies. The levy on tanned hides and skins was treated as valid. Sales of raw hides and skins to foreign buyers through local banks remain export sales protected from direct taxation, but that protection does not displace liability of the last purchaser within the State. Where foreign buyers are not established as last purchasers in the State, the domestic purchaser remains liable. The assessments and single-point levy were upheld. Case-Laws VAT and Sales Tax Fri, 15 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128376