https://www.taxtmi.com/caselaws?id=155594 Leather is covered by item (iii) of section 14 of the Central Sales Tax Act, 1956 and is treated as declared goods. The analysis follows the Supreme Court view that hides and skins include leather until the dressing or finishing process is completed, so the statutory entry was read as covering the products emerging from hides and skins up to that stage. Split and coloured leather were also regarded as continuing to fall within hides and skins for this special treatment under the Act. The question was answered in the affirmative, in favour of the assessee. en-us Wed, 24 May 1989 00:00:00 +0530 Thu, 05 Sep 2013 16:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155594 Leather is covered by item (iii) of section 14 of the Central Sales Tax Act, 1956 and is treated as declared goods. The analysis follows the Supreme Court view that hides and skins include leather until the dressing or finishing process is completed, so the statutory entry was read as covering the products emerging from hides and skins up to that stage. Split and coloured leather were also regarded as continuing to fall within hides and skins for this special treatment under the Act. The question was answered in the affirmative, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 24 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155594