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1976 (11) TMI 161 - SC - VAT and Sales TaxValidity of items 7(a) and 7(b) of the Second Schedule to the Madras General Sales Tax Act, 1959 challenged - Held that:- Appeal dismissed. The attack on the validity of item 7(b) of the Second Schedule to the State Act is not well-founded as there appears to be no warrant for the proposition that preferential treatment has been shown to dressed hides and skins prepared from locally purchased raw hides and skins compared to the treatment accorded to imported hides and skins.
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