1989 (5) TMI 299

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....will dispose of G.S.T. Ref. Nos. 19 and 21 of 1982 as they raise common question of law. It is not necessary to recount the facts in detail, because the forensic issue arising in these cases stands concluded against the Revenue by a recent decision of the Apex Court in State of Tamil Nadu v. Mahi Traders [1989] 73 STC 228; [1989] 1 SCC 724. It will suffice to refer to a few salient facts from G....

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....he case of Liberty Shoes Emporium, Karnal, wherein it had been held that the term "leather" was not included in the expression "hides and skins" as declared goods of special importance under clause (iii) of section 14 of the Act. Still dissatisfied, the dealer filed a second appeal. It was allowed by the Sales Tax Tribunal, Haryana, and it was held mainly on the basis of a clarification issued by ....

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....s text-books on the subject, their Lordships observed: "These processes need not be gone into in detail but the passages relied upon clearly show that hides and skins are termed 'leather' even as soon as the process of tanning is over and the danger of their putrefaction is put an end to. The entry in the CST Act, however, includes within its scope hides and skins until they are 'dressed'. This....