TaxTMI 
TaxTMI 
1983 (6) TMI 169
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....ected to the levy of tax on the ground that for the year 1977-78 a turnover of Rs. 16,17,155.23 represented local sales, of tanned hides and skins and not inter-State sales. Likewise for the year 1978-79, they contended that a sum of Rs. 7,84,897.40 represented local sales. They also contended that, in any event, even if the sales turnovers are taken to represent inter-State sales of tanned hides and skins, they are exempt by G.O. Ms. No. 3602, Revenue, dated 28th December, 1963. The Tribunal, after going through the relevant records and documents, held that the said two items of turnovers did not represent local sales, but actually represented inter-State sales. The Tribunal then went into the question as to whether the said inter-State sa....
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.... be taxed again on inter-State sales. This point is covered against the assessees by the decision of this Court in Gordon Woodroffle & Co. (Madras) P. Ltd. v. State of Tamil Nadu [1977] 40 STC 130. The identical question arose before the Bench in that case. In that case, the assessee purchased raw hides and skins within the State, tanned them and sold them in the course of inter-State trade or commerce. Based on the provisions of section 15(b) of the Central Sales Tax Act, 1956, sections 4 and 4-A of the Tamil Nadu General Sales Tax Act, 1959, and G.O. Ms. No. 3602, Revenue, dated 28th December, 1963, the assessee claimed that it was not liable to pay tax under the Central Act in respect of inter-State sales of tanned hides and skins bec....
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....id decision in Gordon Woodroffle & Co. (Madras) P. Ltd. v. State of Tamil Nadu [1977] 40 STC 130 requires reconsideration in view of certain observations made by this Court in certain subsequent decisions. The learned counsel refers to certain comment made in Mahi Traders v. State of Tamil Nadu [1980] 45 STC 327 as throwing a doubt about the correctness of the decision rendered in Gordon Woodroffe Co. (Madras) P. Ltd. v. State of Tamil Nadu [1977] 40 STC 130. But on a perusal of the decision in Mahi Traders v. State of Tamil Nadu [1980] 45 STC 327, we cannot agree with the learned counsel that the correctness of the decision in Gordon Woodroffe's case [1977] 40 STC 130 has in any way been doubted in latter case. In Mahi Traders v. State of ....
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....e identical expression has been construed by this Court in a different manner and this Court as already stated, has taken the view that raw hides and skins are commercially different from tanned hides and skins, and merely because hides and skins either in the raw stage or in the tanned stage had been put as item (iii) of section 14 of the Central Act together, it does not mean that the legislature has intended to treat them as commercially a single article. We are in entire agreement with the view taken by the learned judges of this Court in Gordon Woodroffle & Co. (Madras) P. Ltd. v. State of Tamil Nadu [1977] 40 STC 130. Apart from the reason given in the said decision, there is another reason as to why the grouping of raw hides and s....