https://www.taxtmi.com/caselaws?id=158337 Tax on raw hides and skins cannot again be levied on the same goods when they are later sold as dressed hides, because the controlling concern is avoidance of double taxation and the assessment must be redone to reflect the later stage correctly. The Court also noted that additional tax cannot stand independently of the final assessment; if the underlying assessment is reopened or reconsidered, the additional levy must be examined afresh on that basis. The matter was therefore remitted for fresh consideration in accordance with law. en-us Mon, 23 Jan 1995 00:00:00 +0530 Mon, 21 Oct 2013 15:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158337 Tax on raw hides and skins cannot again be levied on the same goods when they are later sold as dressed hides, because the controlling concern is avoidance of double taxation and the assessment must be redone to reflect the later stage correctly. The Court also noted that additional tax cannot stand independently of the final assessment; if the underlying assessment is reopened or reconsidered, the additional levy must be examined afresh on that basis. The matter was therefore remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158337