https://www.taxtmi.com/caselaws?id=128424 Single-point taxation under the Madras General Sales Tax scheme meant that the taxable point for tanned hides and skins depended on the governing rule in force, so the earlier purchase of raw hides from unlicensed dealers could not be treated as already taxable and the opening stock value was not excluded on that basis. For export protection under Article 286, the decisive test was the true character of the contract and whether property passed only after the goods crossed the customs frontier. Sales routed through intermediaries were treated as export sales where the contract and evidence showed export as the governing substance, so they fell outside State taxing power. en-us Wed, 06 Sep 1961 00:00:00 +0530 Tue, 15 Nov 2022 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128424 Single-point taxation under the Madras General Sales Tax scheme meant that the taxable point for tanned hides and skins depended on the governing rule in force, so the earlier purchase of raw hides from unlicensed dealers could not be treated as already taxable and the opening stock value was not excluded on that basis. For export protection under Article 286, the decisive test was the true character of the contract and whether property passed only after the goods crossed the customs frontier. Sales routed through intermediaries were treated as export sales where the contract and evidence showed export as the governing substance, so they fell outside State taxing power. Case-Laws VAT and Sales Tax Wed, 06 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128424