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1960 (8) TMI 60 - SC - VAT and Sales TaxWhether under section 5, clause (vi) of the Act, the liability to pay sales tax in respect of hides and skins could only be at a single point Held that:- The judgment of the High Court in regard to the ultra vires nature of rule 16(5) and the inapplicability of section 6-A of the Act was erroneous and the appeal must, therefore, be allowed, the judgment and order of the High Court set aside and the respondent's petition dismissed. Appeal allowed.
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