TMI Blog2015 (3) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ng decision of GOLDEN LEATHERS Versus SECY., TAMILNADU SALES TAX APPELLATE TRIBUNAL [2010 (4) TMI 535 - MADRAS HIGH COURT] - Decided in favour of assessee. - W.P.Nos.2939 to 2941 of 2009 - - - Dated:- 18-3-2015 - R. Sudhakar And R. Karuppiah,JJ. For the Petitioner : Mr. P. Rajkumar For the Respondents : Mr. A. N. R. Jayaprathap Government Advocate (Taxes) ORDER (Made by R. Sudhakar, J.) These writ petitions are filed seeking issuance of a writ of Certiorari to to call for the records of the first respondent in (i) S.T.A.No.116 of 2003 and quash the impugned order dated 1.2.2008; (ii) S.T.A.No.455 of 2003 and quash the impugned order dated 14.12.2007; and (iii) S.T.A.No.66 of 2005 and quash the impugned order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts to manufacturing activity. The relevant portion of the said decision reads as under: In the present case, it is very clear from the facts before us that if a person placed an order for finished leather, wet blue leather will not be supplied to them. The same observations are made by the Supreme Court in the decision reported in (1991) 80 STC 249 (SC). It is clear that after the 12 processes, which have been described in the earlier paragraphs, wet blue leather gets transformed into finished leather, after which, it loses it identity as wet blue leather and becomes a different commodity with a distinct identity in the market and in the industry concerned. Therefore, we find that the activity satisfies all the propositions laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided on the facts and circumstances of each case that comes up for consideration, the processes that the particular goods pass through and whether they get converted or not and whether the inputs are used for such activity. In this case, we are satisfied that the activity amounts to a manufacturing activity. (emphasis supplied) 5. Concededly, even in the case on hand wet blue (semi-finished) leather is converted into finished leather. In the light of the above said decision in Golden Leathers case, referred supra, which squarely applies to the case on hand, we have no hesitation to hold that the process of conversion of wet blue (semi-finished) leather into finished leather amounts to manufacturing activity. For the foregoing rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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