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TMI Blog1971 (3) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... o kasar sales. But we are concerned only with the first two types of turnover. The first transaction of purchase of raw hides and skins included both local purchases, as well as inter-State purchases. The second comprised of local and export sales of tanned hides and skins. The local purchases of raw hides and skins amounted to the value of Rs. 68,20,377.15 and inter-State purchases of similar goods were valued at Rs. 41,11,618.33. Local sales of hides and skins accounted for a turnover of Rs. 75,047. No question arises as to export sales of similar goods. The locally purchased raw goods had gone into the tanned hides and skins exported. There was no means of finding out from the accounts of the assessees as to how much of the raw hides pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. v. State of Madras[1963] 14 S.T.C. 355 (S.C.). In the scheme of single point taxation of declared goods as envisaged in the Act and item 7(a) and (b) in the Schedule thereto raw hides and skins are charged at the point of last purchase in the State at the rate of 3 per cent. and dressed hides and skins which have not been subjected to tax under the Act as raw hides and skins are charged at the point of first sale in the State at the rate of 1 per cent. That would imply, particularly in the context of sections 14 and 15 of the Central Sales Tax Act, that hides and skins, whether at the raw or dressed state, should be subjected only to a single tax. Therefore, if raw hides and skins locally purchased have suffered tax, necessarily it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the State Legislature is forbidden to make is one between goods imported and similar goods manufactured or produced in the State. But in the scheme of things in single point taxation of declared goods, tax can be levied only at a single point in a series of transactions. Section 14 of the Central Act declares the goods specified as declared goods which include "hides and skins, whether in a raw or dressed state". Section 15 in its present form enjoins that every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely, "(a) the tax payable under that law in respect of any sale or purchase o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Act read with sections 14 and 15 of the Central Act. Hajee Abdul Shukoor Co. v. State of Madras[1964] 15 S.T.C. 719 (S.C.). took the view that raw hides and skins and dressed hides and skins are different commodities commercially and this view has been followed by this court in more than one case. But even so, from the stand point of declared goods, hides and skins, whether in a raw or dressed state, can suffer tax at only one stage. While, therefore, the two commodities are distinct and different, viewed as declared goods and because of the restriction on the local Legislature forged by section 15 of the Central Act, it cannot be said that there is any discrimination such as inhibited by article 304(a). In Firm A.T.B. Mehtab Majid Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould urge them before the appellate authority in the appeals open to them and they cannot be permitted to by-pass the statutory remedy and seek their remedies directly under article 226 of the Constitution. These points include also the contention of one of the petitioners that the assessing authority has used a kind of formula not justified by the provisions of the local Act to estimate the turnover of raw hides, which have been used in the tanned hides and skins sold either locally or exported. Although the assessee has maintained accounts as required by rule 26, still, it is for the assessee to establish the particular raw hides which have gone into the manufacture of tanned hides and skins. But if he fails to do so, and has mixed up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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