1959 (9) TMI 41 - HC - VAT and Sales Tax

Summary

The disputed turnover was Rs. 1,05,955-11-2, representing untanned hides purchased by the assessee, tanned in other tanneries, and sold for export. The assessee, holding a tanner license, was liable for sales tax under rule 16(2) despite not tanning the hides in his own tannery. The argument that the turnover was an isolated transaction was not raised earlier. The assessee's liability under rule 16(3) was not considered as tanned hides sales were not taxed. The petition was dismissed with costs.