2019 (4) TMI 324

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....r.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 provisions of the Tamil Nadu General Sales Tax Ac....

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....oner 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 the market and in the industry concerned. Therefore, ....

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.... 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 'wet leather' and 'finished leather' may be descri....