https://www.taxtmi.com/caselaws?id=150486 The High Court determined that reptile skins should be taxed under item 7(a) of Schedule II of the Tamil Nadu General Sales Tax Act, rather than item 52 of Schedule I. The court held that the term "raw hides and skins" in item 7(a) encompassed reptile skins, rejecting the argument that it was limited to skins of certain animals. Emphasizing the need for statutory interpretation to ensure compliance, the court upheld the Tribunal's decision to tax the turnover of reptile skins under item 7(a), affirming the levy of tax on both local and inter-State purchases of reptile skins. en-us Tue, 29 Aug 1972 00:00:00 +0530 Fri, 17 May 2013 14:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150486 The High Court determined that reptile skins should be taxed under item 7(a) of Schedule II of the Tamil Nadu General Sales Tax Act, rather than item 52 of Schedule I. The court held that the term "raw hides and skins" in item 7(a) encompassed reptile skins, rejecting the argument that it was limited to skins of certain animals. Emphasizing the need for statutory interpretation to ensure compliance, the court upheld the Tribunal's decision to tax the turnover of reptile skins under item 7(a), affirming the levy of tax on both local and inter-State purchases of reptile skins. Case-Laws VAT and Sales Tax Tue, 29 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150486