https://www.taxtmi.com/caselaws?id=156015 Leather sheets made from waste leather cuttings were held not to fall within the notification entry for "hides and skins whether in raw or dressed state" because the manufacturing process crushed, refined, washed and bound the waste into a commercially distinct product, destroying the original fibrous structure and the identity of hide or skin. The phrase was treated as covering only successive stages of the same commodity, namely raw, cured, picked, tanned and dressed forms, and not a product that had lost its character as hide or skin. On common parlance, leather board or leather sheets were not understood as dressed hides or skins, so the classification claim failed. en-us Fri, 20 Oct 1989 00:00:00 +0530 Wed, 11 Sep 2013 18:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156015 Leather sheets made from waste leather cuttings were held not to fall within the notification entry for "hides and skins whether in raw or dressed state" because the manufacturing process crushed, refined, washed and bound the waste into a commercially distinct product, destroying the original fibrous structure and the identity of hide or skin. The phrase was treated as covering only successive stages of the same commodity, namely raw, cured, picked, tanned and dressed forms, and not a product that had lost its character as hide or skin. On common parlance, leather board or leather sheets were not understood as dressed hides or skins, so the classification claim failed. Case-Laws VAT and Sales Tax Fri, 20 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156015