1989 (5) TMI 299 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana disposed of G.S.T. Ref. Nos. 19 and 21 of 1982, ruling that "leather" falls under the category of "hides and skins" as declared goods under the Central Sales Tax Act, 1956. This decision was based on a clarification issued by the Central Government and a previous ruling by the Sales Tax Tribunal, Haryana. The Court held that even colored leather is considered hides and skins until the process of dressing or finishing is completed.