https://www.taxtmi.com/caselaws?id=156565 The Court upheld the tax assessment on the inter-State sale of dressed hides and skins, distinguishing them from raw hides and skins. The petitioner's argument against the tax imposition was rejected. The Court analyzed the relevant provisions under the Central Sales Tax Act and Tamil Nadu General Sales Tax Act regarding reimbursement of tax paid on inter-State sales. Due to the petitioner's failure to file a claim for reimbursement in the prescribed manner, their eligibility for reimbursement was hindered. The Court emphasized the necessity of adhering to procedural requirements and dismissed the petition for lack of merit. en-us Mon, 04 Mar 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156565 The Court upheld the tax assessment on the inter-State sale of dressed hides and skins, distinguishing them from raw hides and skins. The petitioner's argument against the tax imposition was rejected. The Court analyzed the relevant provisions under the Central Sales Tax Act and Tamil Nadu General Sales Tax Act regarding reimbursement of tax paid on inter-State sales. Due to the petitioner's failure to file a claim for reimbursement in the prescribed manner, their eligibility for reimbursement was hindered. The Court emphasized the necessity of adhering to procedural requirements and dismissed the petition for lack of merit. Case-Laws VAT and Sales Tax Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156565