LAWS(KAR)-1991-2-10

FARIDA PRIME TANNERY Vs. STATE OF KARNATAKA

Decided On February 11, 1991
FARIDA PRIME TANNERY Appellant
V/S
STATE OF KARNATAKA Respondents

JUDGEMENT

(1.) In these writ petitions, the main question is whether dressed hides and skins and raw hides and skins are different commodities, for the purposes of item (iii) of section 14 of the Central Sales Tax Act, 1956 (for short, "the Central Act"), and other provisions of the said Act.

(2.) The goods specified under section 14 are declared as of special importance in inter-State trade or commerce, under various items.

(3.) Item (iii) reads : "Hides and skins, whether in a raw or dressed state."