1991 (4) TMI 420 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the revision petition challenging the levy of tax on tanned hides and skins under the Central Sales Tax Act. The court held that hides and skins in raw or dressed state constitute a single commodity for tax purposes, overturning the Tribunal's decision. The judgment in T. Azeezur Rahman and Company v. State of Tamil Nadu supported this conclusion. The court set aside the Tribunal's order with no costs. (Case citation: 1991 (4) TMI 420 - MADRAS HIGH COURT)