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TMI Blog1989 (5) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... o recount the facts in detail, because the forensic issue arising in these cases stands concluded against the Revenue by a recent decision of the Apex Court in State of Tamil Nadu v. Mahi Traders [1989] 73 STC 228; [1989] 1 SCC 724. It will suffice to refer to a few salient facts from G.S.T. Ref. No. 19 of 1982. M/s. Gopal Dass Manohar Lal, Rewari (hereinafter referred to as the "dealer") claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expression "hides and skins" as declared goods of special importance under clause (iii) of section 14 of the Act. Still dissatisfied, the dealer filed a second appeal. It was allowed by the Sales Tax Tribunal, Haryana, and it was held mainly on the basis of a clarification issued by the Central Government that leather of different types was included within the expression "hides and skins" and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sages relied upon clearly show that hides and skins are termed 'leather' even as soon as the process of tanning is over and the danger of their putrefaction is put an end to. The entry in the CST Act, however, includes within its scope hides and skins until they are 'dressed'. This, as we have seen, represents the stage when they undergo the process of finishing and assume a form in which they can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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