1991 (4) TMI 420

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..... in so far as it sustained the levy of tax under the Central Sales Tax Act, 1956, in respect of tanned hides and skins got out of raw skins purchased locally which suffered tax already. The factual position that the tanned hides and skins sold inter-State were out of raw hides and skins locally purchased which had already suffered tax is not in controversy before us. But the Tribunal as well as th .....

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..... thorities and upheld the claim that the said articles constitute a single commodity for the purpose of liability under the Central Sales Tax Act. The position that the judgment referred to supra squarely governs this case in favour of the assessee is not controverted by the learned Additional Government Pleader (Taxes). Consequently, following the view expressed in T.C. No. 896 of 1981, dated Marc .....

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