Declared goods treatment for leather splits and coloured skins under sales tax law remains confined to single-point levy.

Leather splits and coloured skins continue to fall within the expression "hides and skins, whether in a raw or dressed state" under section 14(iii) of the Central Sales Tax Act, 1956, because splitting or colouring does not change their statutory character. The provision is of wide amplitude and covers hides and skins in all relevant states unless the goods cease to answer that description. As declared goods, they remain subject only to the single-point levy and other restrictions in section 15, and are not liable to multi-point levy.

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Issues: Whether leather splits and coloured skins continue to fall within the expression "hides and skins, whether in a raw or dressed state" under section 14(iii) of the Central Sales Tax Act, 1956, and are therefore liable only to single point levy under section 15 of that Act.

Analysis: Section 14(iii) declares hides and skins, whether raw or dressed, as goods of special importance, and section 15 restricts the State levy on declared goods to one stage and within the prescribed rate. The decisive enquiry was whether splitting or colouring altered the legal character of the goods so as to take them outside the statutory description. The expression in section 14(iii) was held to be of wide amplitude, covering hides and skins in all states, and the mere fact that dressed skins were split or coloured did not make them cease to be hides and skins.

Conclusion: Leather splits and coloured skins fall within section 14(iii) of the Central Sales Tax Act, 1956, and are liable only to single point levy under section 15, not multi-point levy.

Ratio Decidendi: Goods described as hides and skins remain declared goods under section 14(iii) despite splitting or colouring unless they cease to answer that statutory description.

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