2019 (4) TMI 324

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....ubbaroyan For the Petitioner : Mr.S.Ramanathan For the Respondent-2 : Mr.M.Hariharan, Additional Govt. Pleader (Taxes) ORDER T.S.SIVAGNANAM, J. Heard Mr.S.Ramanathan, learned counsel for the petitioner; and Mr.M.Hariharan, learned Additional Government Pleader (Taxes) for the second respondent. 2.This writ petition has been filed by the petitioner/dealer registered under the prov....

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.... the Supreme Court in the decision (in Deputy Commissioner of Sales Tax v. Coco Fibres) reported in (1991) 80 STC 249) (cited supra). It is clear that after the 12 processes, which have been described in the earlier paragraphs, 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....

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....kes place. The Tribunal appears to have been persuaded by the fact that in item 7B of Schedule II to the Act, the two categories of leather that are mentioned in the entry are 'raw hides and skins' and 'dressed hides and skins'. The entries indicate taxability and the rate. That cannot decide the issue as to whether any manufacturing activity takes place or not. Both '....

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....nal Government Pleader would submit that in some of the cases, the State has preferred Special Leave Petition to the Hon'ble Supreme Court and seeks liberty to agitate the matter, if the State is able to succeed before the Hon'ble Supreme Court. 5.We feel that there is no necessity for any liberty to be granted. Nevertheless, if the respondents are aggrieved by the order in this writ....