https://www.taxtmi.com/caselaws?id=157728 Raw hides and skins and tanned hides and skins were treated as the same commodity under the Central Sales Tax Act for declared goods purposes, because processing into tanned form did not change the commodity character. Applying the earlier binding interpretation of the statutory scheme, the Court held that inter-State sales of tanned hides and skins obtained from locally purchased raw hides already taxed could not attract a further levy on the footing that they were a different commodity. The Tribunal's levy was therefore set aside and the revision succeeded in favour of the assessee. en-us Wed, 24 Apr 1991 00:00:00 +0530 Thu, 10 Oct 2013 12:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157728 Raw hides and skins and tanned hides and skins were treated as the same commodity under the Central Sales Tax Act for declared goods purposes, because processing into tanned form did not change the commodity character. Applying the earlier binding interpretation of the statutory scheme, the Court held that inter-State sales of tanned hides and skins obtained from locally purchased raw hides already taxed could not attract a further levy on the footing that they were a different commodity. The Tribunal's levy was therefore set aside and the revision succeeded in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157728