https://www.taxtmi.com/caselaws?id=153048 The statutory scheme under the Central Sales Tax Act, the Tamil Nadu General Sales Tax Act, the Second Schedule and rule 5 was read together to determine the tax treatment of raw hides and skins later tanned and sold as dressed hides and skins. The governing principle, drawn from the later Supreme Court construction of entries 7(a) and 7(b), is that locally purchased raw hides and skins are taxed at the purchase stage, and the same goods are not again taxable under the dressed-hide entry when sold after tanning within the State. The earlier contrary view was treated as no longer good law. en-us Thu, 29 Nov 1979 00:00:00 +0530 Tue, 16 Jul 2013 16:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153048 The statutory scheme under the Central Sales Tax Act, the Tamil Nadu General Sales Tax Act, the Second Schedule and rule 5 was read together to determine the tax treatment of raw hides and skins later tanned and sold as dressed hides and skins. The governing principle, drawn from the later Supreme Court construction of entries 7(a) and 7(b), is that locally purchased raw hides and skins are taxed at the purchase stage, and the same goods are not again taxable under the dressed-hide entry when sold after tanning within the State. The earlier contrary view was treated as no longer good law. Case-Laws VAT and Sales Tax Thu, 29 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153048