TMI Blog1957 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... certain notices issued by the Commercial Tax Officer, Cuddapah, directing it to produce accounts for the purpose of assessing the tax leviable under rule 16(2)(ii) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. It is contended in the first instance on its behalf that the rules make a distinction between licensed and unlicensed dealers and that the classification embodied i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price of which the tax is leviable is so integrated with the transaction of exportation that it should be considered to be an act done in the course of export and as such within the language of Article 286(1)(b) of the Constitution. This contention also was rejected by the Full Bench in State of Madras v. K.H. Chambers [1955] 6 S.T.C. 157; A.I.R. 1955 Mad. 314., and that view was followed by a Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold the untanned hides and skins which dealers did not have an assessable turnover under section 3(3) in view of the fact that they are not licensees and also that there was no sale in their hands which would be assessed in the State in view of their being unlicensed." This statement of the Commercial Tax Officer in paragraph 6 of the counter-affidavit is not challenged before me. This submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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