Supreme Court of India
Tvl K.A.K. Anwar and Co. Etc. v. State of Tamil Nadu
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What the Court ordered
Held as under: The real question is whether these provisions treat raw hides and H skins and dressed or tanned hides and skins as one class of goods ... TV. K.A.K. ANWAR AND CO. ETC. v.
Judgment, page 12
From the headnote
Central Sales Tax Act 1956-Sections 14(iii), 15-Tamil Nadu General Sales Tax Act-Item 7 as substituted by (Third Amendment) Act, 1987-Hides and skins-Classification of-Held, dressed hides and skins and raw hides and tanned skins are different commodities-Purchase of raw hides and skins on payment of tax-Liability to pay sales tax in respect of dressed hides and skins-Sec. 3 of Tamil Nadu General Sales Tax (Third Amendment) Act. 1987 held not ultra virus-Inclusion of different articles under same heading or sub-item in Sec. 14 would not make two different goods to be regarded as one and the
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