Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 621 - HC - VAT and Sales TaxConcessional rate of duty - Assessing Officer was of the view that there was no manufacturing activity involved in conversion of wet blue hides into finished leather and hence, the dealers were not eligible to purchase chemical against Form XVII at concessional rate - Held that: - Issue in the present case is covered by a decision of this Court in Golden Leathers v. Secretary, TNSTAT, [2010 (4) TMI 535 - MADRAS HIGH COURT], wherein, a Hon'ble Division Bench has categorically held that the process of transformation of blue leather into finished leather amounts to manufacturing activity. In the case on hand, wet blue (semi-finished) leather has been converted into finished leather. Golden Leathers' case squarely applies to the case on hand - the process of conversion of wet blue (semi-finished) leather into finished leather, amounts to an manufacturing activity. Tax revision dismissed.
|