https://www.taxtmi.com/caselaws?id=377880 The court allowed the writ petition challenging the order by the Tamil Nadu Sales Tax Appellate Tribunal, determining that the transformation of wet blue leather into finished leather constitutes a manufacturing activity under the Tamil Nadu General Sales Tax Act, 1959. The court set aside the impugned order, referencing a Division Bench decision and emphasizing the change in the commodity's identity through the transformation process. No costs were awarded, and the State was granted the right to appeal to the Supreme Court following the law. en-us Thu, 28 Feb 2019 00:00:00 +0530 Fri, 05 Apr 2019 07:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377880 The court allowed the writ petition challenging the order by the Tamil Nadu Sales Tax Appellate Tribunal, determining that the transformation of wet blue leather into finished leather constitutes a manufacturing activity under the Tamil Nadu General Sales Tax Act, 1959. The court set aside the impugned order, referencing a Division Bench decision and emphasizing the change in the commodity's identity through the transformation process. No costs were awarded, and the State was granted the right to appeal to the Supreme Court following the law. Case-Laws VAT and Sales Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377880