https://www.taxtmi.com/caselaws?id=150253 Under the purchase-point rule for raw hides and skins, liability depends on the real character of the assessee's transactions: purchases made for a tannery may be taxable, but separate trading purchases for resale cannot be automatically treated as tannery purchases merely because the assessee also owns a tannery. Separate accounts, separate registrations, and distinct business centres are relevant to that inquiry, so the disputed turnovers required a factual determination before tax could be confirmed. The alleged cessation of tanning operations also called for fresh examination, as sales of tanned goods alone did not necessarily prove continued manufacturing. The taxing orders were therefore set aside and the matter remitted for re-adjudication. en-us Thu, 11 Nov 1971 00:00:00 +0530 Fri, 10 May 2013 17:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150253 Under the purchase-point rule for raw hides and skins, liability depends on the real character of the assessee's transactions: purchases made for a tannery may be taxable, but separate trading purchases for resale cannot be automatically treated as tannery purchases merely because the assessee also owns a tannery. Separate accounts, separate registrations, and distinct business centres are relevant to that inquiry, so the disputed turnovers required a factual determination before tax could be confirmed. The alleged cessation of tanning operations also called for fresh examination, as sales of tanned goods alone did not necessarily prove continued manufacturing. The taxing orders were therefore set aside and the matter remitted for re-adjudication. Case-Laws VAT and Sales Tax Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150253