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VK. Mohamad Tausiff & Co. Versus The Tamil Nadu Sales Tax Appellate Tribunal

2015 (3) TMI 869 - MADRAS HIGH COURT

Manufacture - 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 .....

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hakar, 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 4.3.2008. 2.1. The facts in a nutshell are as under: The petitioner is a dealer in dressed hides and skins and a registered dealer on the file of the third .....

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of the TNGST Act. 2.3. On appeals by the petitioner, the learned Appellate Assistant Commissioner (CT) set aside the orders passed by the Original Authority and allowed the appeals. 2.4. Aggrieved by the said orders, the State preferred appeals before the Tamil Nadu Sales Tax Appellate Tribunal. The Tribunal partly allowed the appeals filed by the State. Challenging the said orders, the petitioner has filed these writ petitions. 3. We have heard Mr.P.Rajkumar, learned counsel for the petitioner .....

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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 .....

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and skins get transformed into finished leather; the other is called the wet unit; and the third is called the dry unit. It is after discussing these facts the Appellate Assistant Commissioner came to the conclusion that a manufacturing activity takes place. The Tribunal appears to have been persuaded by the fact that in item 7B of Schedule II to the Act, the two categories of leather that are mentioned in the entry are raw hides and skins and dressed hides and skins. The entries indicate taxabi .....

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