1964 (5) TMI 40 - SUPREME COURT

Whether raw hides and and dressed or tanned hides and skins be treated as one class of goods for purpose of taxation or as two different classes of goods?

Held that:- Appeal allowed. Sub-section (1) of section 2 of the Madras General Sales Tax Act, 1959 discriminates against imported hides and skins which were sold up to the 1st of August, 1957, upto which date the tax on sale of raw hides and skins was at the rate of 3 pies per rupee or 19/16th per cent. This however does not mean that the sub-section is valid with respect to the sales which took place subsequent to August 1, 1957. The sub- section being void in its provisions with respect to a certain initial period, we cannot change the provision with respect to the period as enacted to the period for which it could be valid as that would be re- writing the enactment. We have therefore to hold sub-section (1) of section 2 void, and accordingly hold so. Thus the provisions of sub-section (1) of section 2 being invalid the other provisions of that section become unenforceable.