STATE OF HARYANA Vs. GOPAL DASS MANOHAR LAL

JUDGEMENT

(1.) THIS judgment will dispose of G. S. T. Ref. Nos. 19 and 21 of 1982 as they raise common question of law.

(2.) IT is not necessary to recount the facts in detail, because the forensic issue arising in these cases stands concluded against the Revenue by a recent decision of the Apex Court in State of Tamil Nadu v. Mahi Traders [1989] 73 STC 228; (1989) 1 SCC 724. It will suffice to refer to a few salient facts from G. S. T. Ref. No. 19 of 1982. M/s. Gopal Dass Manohar Lal, Rewari (hereinafter referred to as the "dealer") claimed before the Assessing Authority that the sale of leather attracted tax at lower rates, because it is covered by the expression "hides and skins whether in a raw or dressed state" as declared goods of special importance in inter-State trade or commerce under clause (iii) of section 14 of the Central Sales Tax Act, 1956 (hereinafter referred to as the "act" ).

(3.) IT is not necessary to examine the issue on principle because the question already stands answered by the ratio of the decision of the Apex Court in Mahi Traders' case [1989] 73 STC 228; (1989) 1 SCC 724. After examining the literature and various text-books on the subject, their Lordships observed :