BAVA PRIMA TANNERY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE revision petitions are filed against the order of the Sales Tax Appellate Tribunal, Main Bench, Madras, dated 28th November, 1978, in Tribunal Appeals Nos. 642, 643 and 646 of 1978. Since they raise a common question, they are dealt with and disposed of by this common judgment. Most of the facts are not in controversy, and for the purpose of determining the controversy raised, it is not necessary to go into the details of the facts relating to each of the assessees.

(2.) THE Parliament passed the Central Sales Tax Act, 1956, to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce, outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. Section 15 of this Act provided :

(3.) THUS, it will be seen that this section 4 was giving effect to section 15 of the Central Sales Tax Act, 1956, referred to already. Section 5 of the Tamil Nadu General Sales Tax Act deals with tax on goods purchased by dealers registered under Central Act 74 of 1956. As we have seen, section 4 of the Tamil Nadu Act referred to the Second Schedule to the Act. The entry with which we are concerned in the Second Schedule is entry 7 dealing with hides and skins and the said entry reads as follows :