Declared goods classification treats raw and dressed hides and skins as the same commodity under the Central Sales Tax Act.

Section 14(iii) of the Central Sales Tax Act, 1956 treats hides and skins, whether in raw or dressed state, as one declared commodity; the phrase describes different conditions of the same goods and does not create separate taxable commodities. Earlier authority distinguishing raw and dressed hides and skins on State taxation competence was distinguished, while the later Supreme Court interpretation of the same entry supported the view that dressing or finishing does not alter the essential identity of the goods. Because declared goods attract the restrictions in section 15, a State levy inconsistent with the Central Act cannot operate on this issue.

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Issues: Whether raw hides and skins and dressed hides and skins are the same goods for the purposes of section 14(iii) of the Central Sales Tax Act, 1956, and whether the State levy could survive in view of the Central Act.

Analysis: Section 14(iii) treats "hides and skins, whether in a raw or dressed state" as a declared commodity. The expression is descriptive of the condition of the same commodity and does not create two separate goods. Earlier authority holding raw and dressed hides and skins to be different commodities was distinguished as dealing with State taxation competence, not with the meaning of the Central Sales Tax Act entry. The later Supreme Court decision was relied on as directly interpreting the very entry and as showing that processes of dressing or finishing do not alter the essential identity of the commodity for the purposes of the Central Act. Since declared goods are subject to the restrictions in section 15, the State provision could not operate inconsistently with the Central enactment on the issue involved.

Conclusion: Raw hides and skins and dressed hides and skins are the same goods for the purposes of the Central Sales Tax Act, 1956, and the assessee was entitled to relief on that basis.

Ratio Decidendi: For the purposes of section 14(iii) of the Central Sales Tax Act, 1956, the words "whether in a raw or dressed state" describe different conditions of the same commodity and do not split hides and skins into separate taxable goods.

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