https://www.taxtmi.com/caselaws?id=152859 Leather splits and coloured skins continue to fall within the expression "hides and skins, whether in a raw or dressed state" under section 14(iii) of the Central Sales Tax Act, 1956, because splitting or colouring does not change their statutory character. The provision is of wide amplitude and covers hides and skins in all relevant states unless the goods cease to answer that description. As declared goods, they remain subject only to the single-point levy and other restrictions in section 15, and are not liable to multi-point levy. en-us Wed, 09 Jan 1980 00:00:00 +0530 Thu, 11 Jul 2013 18:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152859 Leather splits and coloured skins continue to fall within the expression "hides and skins, whether in a raw or dressed state" under section 14(iii) of the Central Sales Tax Act, 1956, because splitting or colouring does not change their statutory character. The provision is of wide amplitude and covers hides and skins in all relevant states unless the goods cease to answer that description. As declared goods, they remain subject only to the single-point levy and other restrictions in section 15, and are not liable to multi-point levy. Case-Laws VAT and Sales Tax Wed, 09 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152859