https://www.taxtmi.com/caselaws?id=149829 An unlicensed dealer in hides and skins could not invoke Article 304(a) by relying on the single-point taxation scheme under Rule 16. The concessional benefit under the Madras General Sales Tax Act, 1939, read with the relevant turnover rules, applied only to licensed dealers who satisfied the prescribed conditions. An unlicensed dealer remained outside that conditional scheme and was liable under the general multi-point levy on each transaction. Any distinction drawn in earlier cases arose from the structure of the single-point concession itself, not from the multi-point charge applicable here, so no actionable discrimination was made out. en-us Wed, 19 Nov 1969 00:00:00 +0530 Sat, 04 May 2013 11:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149829 An unlicensed dealer in hides and skins could not invoke Article 304(a) by relying on the single-point taxation scheme under Rule 16. The concessional benefit under the Madras General Sales Tax Act, 1939, read with the relevant turnover rules, applied only to licensed dealers who satisfied the prescribed conditions. An unlicensed dealer remained outside that conditional scheme and was liable under the general multi-point levy on each transaction. Any distinction drawn in earlier cases arose from the structure of the single-point concession itself, not from the multi-point charge applicable here, so no actionable discrimination was made out. Case-Laws VAT and Sales Tax Wed, 19 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149829