TMI Blog1997 (3) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... than Taxation Tribunal Act, 1995. 2.. The facts of the case giving rise to this revision may be summarized thus: During the assessment year 1977-78, the assessee-respondent, purchased raw hides and skins of Rs. 8,76,879 against H forms for export to a firm of Madras. They were sent to it after some processing. Assessment order under section 9 under Central Sales Tax Act, 1956 (in short, the CST Act ) was passed on February 27, 1982 giving benefits under section 5(3) of the CST Act. On May 20, 1982, notice under section 12, Rajasthan Sales Tax Act, 1954 (in short, the RST Act ) was issued on the ground that the raw hides and skins purchased on H forms lost their identity due to processing and as such the assessee was not entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment and processing of the raw hides and skins, they remained the same and the assessee was entitled to purchase raw hides and skins on forms H . Processing was done in order to preserve them. The Tribunal has relied upon the Circular No. SBT/18(495/14) dated November 11, 1957 issued by the Ministry of Commerce and Industry. It has been referred to in State of Tamil Nadu v. Mahi Traders [1989] 73 STC 228 (SC). It has been observed in it at page 233 as follows: Turning to coloured leather, we may, at the outset, refer to a very important circumstance referred to by the respondents. When the CST Act came into force on 1st April, 1957, a question was raised regarding the meaning of the expression hides and skins in dressed state us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interpretations, would mean the conversion of tanned hides and skins by further suitable processing into leathers of different types which are ready for use. [vide SBT/18(495/14) of November 11, 1957]. 6.. It has further been observed at page 234 as follows: It has been pointed out by this Court in Desh Bandhu Gupta and Co. v. Delhi Stock Exchange Association Ltd. [1979] 4 SCC 565; [1979] 50 Comp Cas 84 and K.P. Varghese v. Income-tax Officer [1981] 131 ITR 597 (SC) that a contemporaneous exposition by the administrative authorities is a very useful and relevant guide to the interpretation of the expressions used in a statute. Considering that the above clarification was sought for at the earliest point to time when a doubt arose as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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