https://www.taxtmi.com/caselaws?id=148575 Constitutional validity of section 2(1) of the Madras General Sales Tax (Special Provisions) Act, 1964 turned on the real nature and effect of the levy. Although framed as tax on the first local sale of dressed hides and skins, the rate was linked to the price of the last purchase of untanned goods; where that purchase occurred outside the State or in inter-State trade, the impost in substance fell on a constitutionally protected transaction and was invalid to that extent. The Act could nevertheless revive the earlier charging rule, override limitation-based objections, and support reassessment through its retrospective scheme and non obstante clause. en-us Fri, 01 Mar 1968 00:00:00 +0530 Tue, 30 Apr 2013 15:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148575 Constitutional validity of section 2(1) of the Madras General Sales Tax (Special Provisions) Act, 1964 turned on the real nature and effect of the levy. Although framed as tax on the first local sale of dressed hides and skins, the rate was linked to the price of the last purchase of untanned goods; where that purchase occurred outside the State or in inter-State trade, the impost in substance fell on a constitutionally protected transaction and was invalid to that extent. The Act could nevertheless revive the earlier charging rule, override limitation-based objections, and support reassessment through its retrospective scheme and non obstante clause. Case-Laws VAT and Sales Tax Fri, 01 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148575