https://www.taxtmi.com/caselaws?id=156565 Raw hides and skins and dressed hides and skins were treated as different commodities, so the inter-State sale of dressed hides and skins remained taxable. The court accepted the settled distinction between the two articles and rejected the challenge to the levy on that basis. On reimbursement or refund, it noted the statutory provisions and prescribed procedure governing relief, but declined to decide the issue because there was no proper pleading or claim before it. The tax challenge therefore failed, while the grievance relating to reimbursement or refund was left open. en-us Mon, 04 Mar 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156565 Raw hides and skins and dressed hides and skins were treated as different commodities, so the inter-State sale of dressed hides and skins remained taxable. The court accepted the settled distinction between the two articles and rejected the challenge to the levy on that basis. On reimbursement or refund, it noted the statutory provisions and prescribed procedure governing relief, but declined to decide the issue because there was no proper pleading or claim before it. The tax challenge therefore failed, while the grievance relating to reimbursement or refund was left open. Case-Laws VAT and Sales Tax Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156565