https://www.taxtmi.com/caselaws?id=154130 Inter-State sales of tanned hides and skins were not exempt because the local tax had been paid on raw hides and skins, and the two stages were treated as commercially distinct commodities under the State sales tax law. Although section 14 of the Central Sales Tax Act places raw and tanned hides and skins in the same declared-goods category, that classification did not displace the local law's separate treatment or create identity between the goods taxed locally and the goods sold in inter-State trade. Relief under the exemption required complete identity of goods, so the inter-State sales of tanned hides and skins remained taxable. en-us Thu, 16 Jun 1983 00:00:00 +0530 Wed, 07 Aug 2013 18:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154130 Inter-State sales of tanned hides and skins were not exempt because the local tax had been paid on raw hides and skins, and the two stages were treated as commercially distinct commodities under the State sales tax law. Although section 14 of the Central Sales Tax Act places raw and tanned hides and skins in the same declared-goods category, that classification did not displace the local law's separate treatment or create identity between the goods taxed locally and the goods sold in inter-State trade. Relief under the exemption required complete identity of goods, so the inter-State sales of tanned hides and skins remained taxable. Case-Laws VAT and Sales Tax Thu, 16 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154130