1991 (3) TMI 352

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....cording to them, tanning and dressing do not differentiate or change the product from raw hides and skins. Their case, however, did not find favour either with the assessing authority or the Appellate Assistant Commissioner or the Tribunal for the reason that by now it is well-settled that raw hides and skins and dressed hides and skins are different articles of merchandise as held in the case reported in Hajee Adbul Shukoor and Company v. State of Madras [1964] 15 STC 719 by the Supreme Court and several other judgments of this Court. We, therefore, do not find any merit in all the cases. 2.. The learned counsel for the petitioner, however, has drawn our attention to section 15 of the Central Sales Tax Act and section 4-A of the Tamil Nad....

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....says: "(1) where a tax has been levied and collected under section 4 or 7-A in respect of the sale or purchase of declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied and collected under section 4 or 7-A shall be reimbursed to the person making such sale in the course of inter-State trade or commerce in such manner and subject to such conditions as may be prescribed." This provision only makes the petitioner entitled to seek reimbursement or refund on the basis of the plea that the tax was levied upon his inter-State sale a....