TMI Blog1954 (3) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax (Turnover and Assessment) Rules. The contention before the Appellate Tribunal was that after tanning the skins, such tanned skins were exported outside the Indian Union and, therefore, they were entitled to exemption under Article 286 of the Constitution. This contention was rightly rejected by the Appellate Tribunal, and it is not now persisted in. But the short point, that has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for otherwise there is the possibility of successive tanners being taxed under this rule. If the tanner purchases from a licensed dealer and then sells it without tanning to another tanner, who is also a licensed tanner and so on, all these tanners could be taxed under this rule and unless a limit of the nature suggested, viz., that the purchase must be for tanning by the tanner himself, is impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee did not, no doubt, make any attempt either before the department or before the Appellate Tribunal to raise the question and substantiate the point by placing material before any of them. This was explained by the assessee as due to the fact, that until the law was settled by the Supreme Court and also by this Court that rule 16(5) was ultra vires, it was assumed that even purchases from unli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given an opportunity by the Appellate Tribunal to prove, if he can, whether the whole or any portion of the purchase turnover on which he was assessed during the relevant year represents purchases made by him from dealers other than licensed dealers. For this purpose, we think it necessary to set aside the order of the Appellate Tribunal and remit the case back to them for disposal according to la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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