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2019 (4) TMI 324 - HC - VAT and Sales TaxProcess amounting to manufacture or not - conversion of wet blue leather into finished leather - Held that:- The issue involved in this writ petition is squarely covered by a decision of the Division Bench of this Court in the case of GOLDEN LEATHERS VERSUS SECY., TAMILNADU SALES TAX APPELLATE TRIBUNAL [2010 (4) TMI 535 - MADRAS HIGH COURT], where it was 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. Petition allowed.
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