1991 (9) TMI 314

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..... hem and sell the dressed hides and skins mostly to exporters. Against the determination of turnover by the assessing authority for the assessment year 1978-79, the appellant filed an appeal before the Appellate Assistant Commissioner where the principal objection raised related to the purchase turnover of raw hides and skins which purchases had been made by the assessee for the purpose of complyin .....

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..... nd after issuing notice to the assessee and inviting objections as well as hearing the assessee, the order of the Appellate Assistant Commissioner was set aside and that of the assessing authority was restored. The question in short, therefore, in this appeal is whether the benefit of section 5(3) exemption under the Central Act can be granted to the appellant. 2.. The precise issue came up for c .....

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..... raw hides and skins are subjected to certain process of preservation does not render them any the less hides and skins. In our view, the description of the entry as contained in section 14(iii) of the Central Act has reference and relates to 'hides and skins' and the specification of the goods as 'hides and skins' constitutes the genus and the further description following the same, i.e., 'whether .....

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..... ed as distinct commodities or that entry 7 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, deals with them as two different and distinct commodities becomes wholly irrelevant. Thus, raw hides and skins and dressed hides and skins are merely the nomenclature used to identify and indicate the different condition or stages of processing of the one and the same commodity, namely, .....

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..... ial prerequisites stipulated in section 5(3) of the Central Act had been fulfilled by the turnover and the transactions in question. These are matters which require proper verification with reference to the relevant record. While, therefore, setting aside the order of the Joint Commissioner and restoring that of the Appellate Assistant Commissioner, we clarify that the assessing authority, to whom .....

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