https://www.taxtmi.com/caselaws?id=140068 An unlicensed dealer in hides and skins could not claim the single-point concession, because section 5(vi) granted only a restricted exemption subject to compliance with the prescribed conditions, including obtaining a licence under rule 5. Section 6-A preserved the general charging scheme where those conditions were not met, and rule 16(5) merely stated that consequence rather than creating liability. The omission of rule 16(5) for the relevant period therefore did not remove the turnover from multi-point tax, and the dealer's sales remained taxable under the general levy. en-us Fri, 19 Feb 1965 00:00:00 +0530 Thu, 18 Apr 2013 11:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140068 An unlicensed dealer in hides and skins could not claim the single-point concession, because section 5(vi) granted only a restricted exemption subject to compliance with the prescribed conditions, including obtaining a licence under rule 5. Section 6-A preserved the general charging scheme where those conditions were not met, and rule 16(5) merely stated that consequence rather than creating liability. The omission of rule 16(5) for the relevant period therefore did not remove the turnover from multi-point tax, and the dealer's sales remained taxable under the general levy. Case-Laws VAT and Sales Tax Fri, 19 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140068