TMI Blog2019 (4) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, in STA No.17/2005, dated 01.04.2008. 3.The learned counsel for the petitioner as well as the learned Additional Government Pleader would fairly submit 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 vs. Secy., Tamil Nadu S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfies all the propositions laid down by the Supreme Court to decide as to whether a process is a manufacture or not. The Tribunal did not take note of the factual finding of the Appellate Assistant Commissioner, who had not only referred to various stages, which the wet blue leather undergoes and becomes finished leather, but also the fact that each activity is known in the industry with diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd skins that is opposed to raw hides and skins . But we must still examine whether, when the wet blue takes through the various stages, a manufacturing activity takes place. The change or series of changes take the wet blue to a point where it can no longer be regarded as wet blue but must be recognized as finisher leather. So there is a manufacture. This question must be decided on the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
