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TMI Blog1983 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... esented local sales, of tanned hides and skins and not inter-State sales. Likewise for the year 1978-79, they contended that a sum of Rs. 7,84,897.40 represented local sales. They also contended that, in any event, even if the sales turnovers are taken to represent inter-State sales of tanned hides and skins, they are exempt by G.O. Ms. No. 3602, Revenue, dated 28th December, 1963. The Tribunal, after going through the relevant records and documents, held that the said two items of turnovers did not represent local sales, but actually represented inter-State sales. The Tribunal then went into the question as to whether the said inter-State sales were exempt by G.O. Ms. No. 3602, Revenue, dated 28th December, 1963, as claimed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court in Gordon Woodroffle Co. (Madras) P. Ltd. v. State of Tamil Nadu [1977] 40 STC 130. The identical question arose before the Bench in that case. In that case, the assessee purchased raw hides and skins within the State, tanned them and sold them in the course of inter-State trade or commerce. Based on the provisions of section 15(b) of the Central Sales Tax Act, 1956, sections 4 and 4-A of the Tamil Nadu General Sales Tax Act, 1959, and G.O. Ms. No. 3602, Revenue, dated 28th December, 1963, the assessee claimed that it was not liable to pay tax under the Central Act in respect of inter-State sales of tanned hides and skins because it had paid tax under section 4 of the Tamil Nadu Act in respect of the raw hides and skins purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es reconsideration in view of certain observations made by this Court in certain subsequent decisions. The learned counsel refers to certain comment made in Mahi Traders v. State of Tamil Nadu [1980] 45 STC 327 as throwing a doubt about the correctness of the decision rendered in Gordon Woodroffe Co. (Madras) P. Ltd. v. State of Tamil Nadu [1977] 40 STC 130. But on a perusal of the decision in Mahi Traders v. State of Tamil Nadu [1980] 45 STC 327, we cannot agree with the learned counsel that the correctness of the decision in Gordon Woodroffe's case [1977] 40 STC 130 has in any way been doubted in latter case. In Mahi Traders v. State of Tamil Nadu [1980] 45 STC 327 the question arose whether leather splits and coloured skins will come wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated, has taken the view that raw hides and skins are commercially different from tanned hides and skins, and merely because hides and skins either in the raw stage or in the tanned stage had been put as item (iii) of section 14 of the Central Act together, it does not mean that the legislature has intended to treat them as commercially a single article. We are in entire agreement with the view taken by the learned judges of this Court in Gordon Woodroffle Co. (Madras) P. Ltd. v. State of Tamil Nadu [1977] 40 STC 130. Apart from the reason given in the said decision, there is another reason as to why the grouping of raw hides and skins and tanned hides and skins as one item in section 14(iii) cannot be taken to show the intention of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides and skins and for dressed hides and skins. A close reading of section 15(b) would indicate that the relief under the provision can be claimed only when there is complete identity between the goods which were sold locally and the goods sold inter-State. Therefore, merely because both raw hides and skins and tanned hides and skins had been grouped as one item in section 14(iii) of the Central Act, it is not possible to say that for the purpose of the Central Sales Tax Act, they should be taken to be commercially the same commodity. In this view also, we have to hold that the decision of the Tribunal is correct and it is upheld. The tax cases are accordingly dismissed. No costs. The learned counsel for the assessees makes an oral reques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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