https://www.taxtmi.com/caselaws?id=78546 Conversion of wet blue leather into finished leather constitutes manufacture where successive processes materially transform the input into a commercially distinct commodity with a separate identity, name and use. Splitting, shaving, washing, rechroming, neutralisation, retanning, dyeing, drying and finishing collectively produce finished leather that is recognised in trade as different from wet blue leather. Classification of both products within the broad tariff description of dressed hides and skins does not determine whether manufacture occurred. This treatment supports entitlement to concessional tax under the Tamil Nadu General Sales Tax Act where the statutory requirements are otherwise met. en-us Thu, 22 Apr 2010 00:00:00 +0530 Sat, 19 Apr 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78546 Conversion of wet blue leather into finished leather constitutes manufacture where successive processes materially transform the input into a commercially distinct commodity with a separate identity, name and use. Splitting, shaving, washing, rechroming, neutralisation, retanning, dyeing, drying and finishing collectively produce finished leather that is recognised in trade as different from wet blue leather. Classification of both products within the broad tariff description of dressed hides and skins does not determine whether manufacture occurred. This treatment supports entitlement to concessional tax under the Tamil Nadu General Sales Tax Act where the statutory requirements are otherwise met. Case-Laws Central Excise Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78546