ASSOCIATED TANNERS VIZIANAGRAM, A.P. vs COMMERCIAL TAX OFFICER, VIZIANAGRAM, ANDHRA PRADESH & ORS.

The Supreme Court upheld the constitutionality of Item 9(b) of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957, ruling that the levy of sales tax on inter-State sales of tanned hides, which had already been taxed at the untanned stage, does not violate Articles 14 and 304(a) of the Constitution. The Court clarified that as long as the tax rates are the same for imported and locally produced goods, Article 304(a) is not offended. The appeal against the High Court's dismissal of the writ petition was therefore dismissed, affirming the tax levied under the Central Sales Tax Act.