https://www.taxtmi.com/caselaws?id=148478 Declared goods could be taxed by the State only at a single ascertainable stage, and the levy on untanned hides and skins was upheld because the entry, read with the rules, fixed that stage with sufficient certainty as the first purchase by a tanner or, in other cases, the last dealer. The classification between tanners, manufacturers and last dealers was held reasonable because untanned and tanned hides and skins were different commodities, so Article 14 was not offended. However, the statutory right to refund on inter-State sale of declared goods could not be curtailed by a Government order or rule 27-A, and the refund applications had to be considered on merits. en-us Fri, 03 Jan 1969 00:00:00 +0530 Mon, 29 Apr 2013 10:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148478 Declared goods could be taxed by the State only at a single ascertainable stage, and the levy on untanned hides and skins was upheld because the entry, read with the rules, fixed that stage with sufficient certainty as the first purchase by a tanner or, in other cases, the last dealer. The classification between tanners, manufacturers and last dealers was held reasonable because untanned and tanned hides and skins were different commodities, so Article 14 was not offended. However, the statutory right to refund on inter-State sale of declared goods could not be curtailed by a Government order or rule 27-A, and the refund applications had to be considered on merits. Case-Laws VAT and Sales Tax Fri, 03 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148478