1963 (4) TMI 54

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....37-80 nP. The turnover consisted of purchases of untanned hides and skins from licensed dealers which attracted tax at the point of purchase under section 3(1) read with section 5(vi) of the Madras General Sales Tax Act, 1939. The Tribunal's order, on appeal, was made on 9th September, 1957. It does not appear that the petitioner agitated the matter further by filing a revision petition to this Co....

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....g the revenue. The jurisdiction of the Magistrate to fine for a penal offence is no doubt limited under the provisions of the Code of Criminal Procedure. The jurisdiction of the Magistrate to collect tax, as if it were a fine, is not under that Code, but under the provisions of the enabling fiscal Act. The foundation of the Magistrate's jurisdiction being the fiscal Act itself, I do not think that....

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....icensed dealers, tax is leviable at the sale point, since they will not be entitled to the concessional single point scheme of tax. In that way, it is said discrimination occurs in relation to the burden of tax imposed on transactions entirely covered by licence as contrasted with transactions not so covered. It seems to me that this contention overlooks that if there is any differential burden br....

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....n 5(vi) and become taxable under section 3(1) read with section 6-A. The inhibition under Article 14 of the Constitution is only that the State shall not discriminate. Mr. Thyagarajan has not been able to satisfy me by what act of the State or by what provision of the Act any discrimination in taxation resulted. Further, the requirements of equal protection is only that like should be treated alik....