1963 (4) TMI 53

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....to sales tax for the year 1952-53 by an order dated 15th February, 1956. The petitioner was an unlicensed dealer for the period. Nevertheless relying on the provisions of section 6-A the petitioner was charged to tax on the basis that his transactions of sales in hides and skins were liable to tax under section 3(1) and they were not entitled to the benefit of the single point scheme of taxation. ....

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....was subject to certain exceptions by way of concessions and exemptions. One such concession was to be found in section 5(vi) of that Act, which was to the effect that subject to such conditions and restrictions including provisions as to licences, taxes on sales or purchases of hides and skins could only be levied at such single point in the series of those transactions as might be prescribed. Whe....

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....o comparison between licensed dealers and unlicensed dealers with reference to tax liability. While the multi-point tax was the general principle, the concession of single point was made available by the Act but subject to certain restrictions and conditions. It is not the case of the petitioner that even though he complied with those conditions and restrictions, he was denied the benefit of the s....