1991 (9) TMI 314

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....hides and skins which purchases had been made by the assessee for the purpose of complying with the agreement or order for or in relation to such export. In short, the assessee had claimed exemption by virtue of section 5(3) of the Central Sales Tax Act, 1956, hereinafter referred to as "the Central Act" read with the proviso to section 9 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter called "the State Act". The Appellate Assistant Commissioner, after hearing the parties, remitted the matter to the assessing authority to re-examine the appellant's claim in the light of the judgment of this Court in Mahi Traders v. State of Tamil Nadu [1980] 45 STC 327. While the matter was pending finalisation before the assessing authority, the....

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....ntry as contained in section 14(iii) of the Central Act has reference and relates to 'hides and skins' and the specification of the goods as 'hides and skins' constitutes the genus and the further description following the same, i.e., 'whether in a raw or dressed state' not only is inclusive in nature but is meant to be comprehensive enough to include all its species or products emerging from hides and skins until the process of dressing or finishing is done. The entry as it is found in section 14(iii), in a sense, indicates the legislative intent and in our view constitutes legislative recognition of the fact of the position that simply because manufacturing process of preservative nature is undergone by raw hides different goods do not ne....