Leather as declared goods under the Central Sales Tax Act affirmed on the basis that hides and skins include leather until finishing is complete.

Leather is covered by item (iii) of section 14 of the Central Sales Tax Act, 1956 and is treated as declared goods. The analysis follows the Supreme Court view that hides and skins include leather until the dressing or finishing process is completed, so the statutory entry was read as covering the products emerging from hides and skins up to that stage. Split and coloured leather were also regarded as continuing to fall within hides and skins for this special treatment under the Act. The question was answered in the affirmative, in favour of the assessee.

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Issues: Whether leather is covered by item (iii) of section 14 of the Central Sales Tax Act, 1956 and is therefore declared goods.

Analysis: The question had already been answered by the Supreme Court, which held that hides and skins include leather until the process of dressing or finishing is completed. The statutory entry in section 14(iii) was treated as comprehensive enough to cover the products emerging from hides and skins up to that stage, and split and coloured leather were also regarded as continuing to be hides and skins for the purposes of special treatment under the Act.

Conclusion: Leather is covered by item (iii) of section 14 of the Central Sales Tax Act, 1956 and is declared goods. The question was answered in the affirmative, in favour of the assessee.

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