1976 (12) TMI 173

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..... thin the State, tanned them and sold them inter-State. No doubt, in respect of the locally purchased raw hides and skins, they have suffered tax at the purchase point as per item 7(a) of the Second Schedule. It is not the case of the appellants that in respect of the inter-State sales in question they are with reference to the raw hides and skins. The inter-State sales in question are only with reference to the sales of tanned hides and skins. It is not the case of the appellants that the tanned hides and skins sold interState had suffered tax as tanned hides and skins within the State. What the appellants claim is that because locally purchased raw hides and skins had suffered purchase tax under item 7(a) of the Second Schedule, proportion .....

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..... to such conditions as may be provided in any law in force in that State." In order to give effect to these provisions of the Central Sales Tax Act, section 4 of the Tamil Nadu General Sales Tax Act, 1959, has been enacted as follows: "Notwithstanding anything contained in section 3, the tax under this Act shall be payable by a dealer on the sale or purchase inside the State of declared goods at the rate and only at the point specified against each in the Second Schedule on the turnover in such goods in each year, whatever be the quantum of turnover in that year." Section 4-A of the Tamil Nadu Act gives effect to section 15(b) of the Central Sales Tax Act. Pursuant to the provisions contained in section 4 of the Tamil Nadu Act, the Secon .....

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..... Act 74 of 1956), of the tax levied and collected under section 4 of the Madras General Sales Tax Act, 1959, from the dealer or such tax has not been refunded to him." It is based on these provisions, the petitioner claimed before the taxing authorities and the Tribunal that the petitioner was not liable to pay tax under the Central Sales Tax Act, 1956, in respect of the inter-State sales of tanned hides and skins effected by it, because it had paid tax under section 4 of the Tamil Nadu General Sales Tax Act, 1959, in respect of the raw hides and skins which it locally purchased. We are of the opinion that this claim of the petitioner was not tenable and was rightly rejected by the Tribunal. It is clear that the notification issued by the G .....

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