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2015 (3) TMI 869 - HC - VAT and Sales TaxManufacture - conversion of wet blue leather into finished leather - whether process by which the wet blue leather is turned into finished leather amounts to 'manufacture'? Held that - conversion of wet blue leather into finished leather through several process such as splitting, shaving, neutralizing, bleaching, dyeing, fat-liquoring, stuffing, setting out, samming, drying, staking, and finishing. Wet blue leather loses its identity as wet blue leather and becomes a different commodity with a distinct identity in the market and in the industry concerned. Activity amounts to a manufacturing activity. - Following decision of GOLDEN LEATHERS Versus SECY., TAMILNADU SALES TAX APPELLATE TRIBUNAL [2010 (4) TMI 535 - MADRAS HIGH COURT] - Decided in favour of assessee.
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