https://www.taxtmi.com/caselaws?id=157012 Hides and skins purchased, tanned and exported were treated as the same commodity for section 5(3) of the Central Sales Tax Act, 1956, and exemption could not be denied merely because tanning had taken place if the statutory conditions were otherwise satisfied. On that basis, the assessment on the last purchase of raw hides and skins was not sustainable without reconsidering whether the exemption requirements were met. The related issue concerning first sales of dressed hides and skins also required fresh factual examination in light of the declared legal position. en-us Wed, 08 Jul 1992 00:00:00 +0530 Fri, 27 Sep 2013 16:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157012 Hides and skins purchased, tanned and exported were treated as the same commodity for section 5(3) of the Central Sales Tax Act, 1956, and exemption could not be denied merely because tanning had taken place if the statutory conditions were otherwise satisfied. On that basis, the assessment on the last purchase of raw hides and skins was not sustainable without reconsidering whether the exemption requirements were met. The related issue concerning first sales of dressed hides and skins also required fresh factual examination in light of the declared legal position. Case-Laws VAT and Sales Tax Wed, 08 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157012