2015 (3) TMI 869

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....aprathap Government Advocate (Taxes) ORDER (Made by R. Sudhakar, J.) These writ petitions are filed seeking issuance of a writ of Certiorari to to call for the records of the first respondent in (i) S.T.A.No.116 of 2003 and quash the impugned order dated 1.2.2008; (ii)  S.T.A.No.455 of 2003 and quash the impugned order dated 14.12.2007; and (iii)  S.T.A.No.66 of 2005 and quash t....

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....t aside the orders passed by the Original Authority and  allowed the appeals. 2.4.  Aggrieved by the said orders, the State preferred appeals before the Tamil Nadu Sales Tax Appellate Tribunal.  The Tribunal partly allowed the appeals filed by the State. Challenging the said orders, the petitioner has filed these writ petitions. 3. We have heard Mr.P.Rajkumar, learned counsel ....

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....raphs, wet blue leather gets transformed into finished leather, after which, it loses it identity as wet blue leather and becomes a different commodity with a distinct identity in the market and in the industry concerned. Therefore, we find that the activity satisfies all the propositions laid down by the Supreme Court to decide as to whether a process is a manufacture or not. The Tribunal did ....

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....skins. The entries indicate taxability and the rate. That cannot decide the issue as to whether any manufacturing activity takes place or not. Both wet leather and finished leather may be described as "dressed hides and skins" that is opposed to "raw hides and skins". But we must still examine whether, when the wet blue takes through the various stages, a manufacturing activity takes place. The ch....