https://www.taxtmi.com/caselaws?id=153032 Local purchase turnover of raw hides and skins could be reassessed under the Tamil Nadu General Sales Tax Act where the goods were later tanned and sold in inter-State trade without State sales tax on the sale turnover. The Madras HC accepted that raw hides and skins and dressed hides and skins are commercially distinct commodities, and that taxation of declared goods at only one stage does not invalidate a levy otherwise authorised by the Act. It found no error of law in the Tribunal's order and sustained the reassessment on purchase turnover. en-us Fri, 21 Nov 1980 00:00:00 +0530 Tue, 16 Jul 2013 14:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153032 Local purchase turnover of raw hides and skins could be reassessed under the Tamil Nadu General Sales Tax Act where the goods were later tanned and sold in inter-State trade without State sales tax on the sale turnover. The Madras HC accepted that raw hides and skins and dressed hides and skins are commercially distinct commodities, and that taxation of declared goods at only one stage does not invalidate a levy otherwise authorised by the Act. It found no error of law in the Tribunal's order and sustained the reassessment on purchase turnover. Case-Laws VAT and Sales Tax Fri, 21 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153032