https://www.taxtmi.com/caselaws?id=149879 Declared goods were treated as taxable only at one stage under the Central Sales Tax Act, so the differing incidence between raw hides and dressed hides was held to flow from the statutory restriction rather than hostile State discrimination under Article 304(a). The Court also noted that raw and dressed hides are commercially distinct, but for declared goods the single-point scheme controlled the levy. The severability argument was not reached because the challenge to item 7(b) failed. The Court further declined writ interference where an appellate remedy was available and accepted the assessing authority's best judgment estimate in the absence of separate accounts. en-us Sun, 21 Mar 1971 00:00:00 +0530 Sat, 04 May 2013 16:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149879 Declared goods were treated as taxable only at one stage under the Central Sales Tax Act, so the differing incidence between raw hides and dressed hides was held to flow from the statutory restriction rather than hostile State discrimination under Article 304(a). The Court also noted that raw and dressed hides are commercially distinct, but for declared goods the single-point scheme controlled the levy. The severability argument was not reached because the challenge to item 7(b) failed. The Court further declined writ interference where an appellate remedy was available and accepted the assessing authority's best judgment estimate in the absence of separate accounts. Case-Laws VAT and Sales Tax Sun, 21 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149879