https://www.taxtmi.com/caselaws?id=141065 Levy of sales tax on tanned hides and skins imported from outside the State was held discriminatory where the turnover and single-point assessment rules imposed a heavier burden than on comparable goods tanned within the State. The Court applied Article 304(a) and the settled constitutional bar on discriminatory taxation, noting that the impugned method taxed imported goods on sale value in the hands of the first dealer while similar local goods could avoid a further levy if tax had already been borne on the raw hides or skins. The assessment could not be sustained to the extent of that unequal burden and was liable to be set aside accordingly. en-us Thu, 25 Mar 1965 00:00:00 +0530 Thu, 18 Apr 2013 16:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141065 Levy of sales tax on tanned hides and skins imported from outside the State was held discriminatory where the turnover and single-point assessment rules imposed a heavier burden than on comparable goods tanned within the State. The Court applied Article 304(a) and the settled constitutional bar on discriminatory taxation, noting that the impugned method taxed imported goods on sale value in the hands of the first dealer while similar local goods could avoid a further levy if tax had already been borne on the raw hides or skins. The assessment could not be sustained to the extent of that unequal burden and was liable to be set aside accordingly. Case-Laws VAT and Sales Tax Thu, 25 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141065