https://www.taxtmi.com/caselaws?id=74167 SC held that leather splits, cuttings and coloured leather remain "hides and skins" within the meaning of Section 14 of the CST Act, irrespective of intermediate processing stages. For CST purposes, hides and skins, whether raw or dressed, constitute a single commodity entry, and further finishing or colouring does not result in a new, distinct commercial product. The assessee, purchasing semi-finished (tanned) hides and skins and selling finished coloured leather, is therefore entitled to the benefits of Section 15, including single-point taxation and lower rate of tax. The SC affirmed the HC's view and dismissed the revenue's appeals. en-us Fri, 03 Feb 1989 00:00:00 +0530 Wed, 03 Dec 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74167 SC held that leather splits, cuttings and coloured leather remain "hides and skins" within the meaning of Section 14 of the CST Act, irrespective of intermediate processing stages. For CST purposes, hides and skins, whether raw or dressed, constitute a single commodity entry, and further finishing or colouring does not result in a new, distinct commercial product. The assessee, purchasing semi-finished (tanned) hides and skins and selling finished coloured leather, is therefore entitled to the benefits of Section 15, including single-point taxation and lower rate of tax. The SC affirmed the HC's view and dismissed the revenue's appeals. Case-Laws VAT / Sales Tax Fri, 03 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74167