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2001 (2) TMI 893 - SC - VAT and Sales TaxWhether "tanned leather" can be subjected to Uttar Pradesh mandi fee payable under the provisions of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964? Whether the term "hides and skins" includes "tanned leather"? Held that:- Appeal dismissed. In our view, it is very clear, from what has been set out by the appellants themselves in their affidavit that for hide and skin to be converted into leather or tanned leather all that is required is a process. It is a process of cleaning, curing and adding preservatives. As the finished product, i.e., "tanned leather", even though it may have changed in physical appearance or chemical combination and even though it may commercially be a different item, still remains a "hide" or a "skin". For this reason we are of the opinion that there is no illegality or infirmity in the judgment of the High Court.
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