https://www.taxtmi.com/caselaws?id=156928 Section 14(iii) of the Central Sales Tax Act, 1956 treats hides and skins, whether in raw or dressed state, as one declared commodity; the phrase describes different conditions of the same goods and does not create separate taxable commodities. Earlier authority distinguishing raw and dressed hides and skins on State taxation competence was distinguished, while the later Supreme Court interpretation of the same entry supported the view that dressing or finishing does not alter the essential identity of the goods. Because declared goods attract the restrictions in section 15, a State levy inconsistent with the Central Act cannot operate on this issue. en-us Mon, 11 Feb 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156928 Section 14(iii) of the Central Sales Tax Act, 1956 treats hides and skins, whether in raw or dressed state, as one declared commodity; the phrase describes different conditions of the same goods and does not create separate taxable commodities. Earlier authority distinguishing raw and dressed hides and skins on State taxation competence was distinguished, while the later Supreme Court interpretation of the same entry supported the view that dressing or finishing does not alter the essential identity of the goods. Because declared goods attract the restrictions in section 15, a State levy inconsistent with the Central Act cannot operate on this issue. Case-Laws VAT and Sales Tax Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156928