https://www.taxtmi.com/caselaws?id=104395 Processing raw hides and skins into dressed hides and skins creates a distinct commercial commodity for purposes of the Central Sales Tax Act, 1956. Sections 14 and 15, read with the declared-goods scheme, do not treat the two forms as the same taxable item merely because they appear in the same statutory entry. As a result, a prior levy on the purchase of raw hides and skins does not bar taxation of inter-State sales of dressed hides and skins, and the State amendment and schedule entry were not inconsistent with the Central Act. en-us Thu, 27 Nov 1997 00:00:00 +0530 Tue, 30 Dec 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104395 Processing raw hides and skins into dressed hides and skins creates a distinct commercial commodity for purposes of the Central Sales Tax Act, 1956. Sections 14 and 15, read with the declared-goods scheme, do not treat the two forms as the same taxable item merely because they appear in the same statutory entry. As a result, a prior levy on the purchase of raw hides and skins does not bar taxation of inter-State sales of dressed hides and skins, and the State amendment and schedule entry were not inconsistent with the Central Act. Case-Laws VAT / Sales Tax Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104395