Jain and Co. vs Commissioner of Commercial Taxes and CTO
Classification of goods under other entry-Respondents directed to statutorily grant exemption-The petitioner had challenged the communication of CCT clarifying that the hook and loop tape fasteners otherwise called velcro fastener was an articl [LexDoc Id : 388795]
Golden Leathers vs Tamilnadu Sales Tax Appellate Tribunal
Manufacture: Conversion of wet blue leather into finished leather-Loss of identity as wet blue leather on its transformation by several processes, Emergence of different commodity with distinct identity in market and in industry concerned, Activity amounting to manufacture-On conversion of wet blue leather into finished leather, several processes and manufacturing activities took place, which included splitting, shaving, [LexDoc Id : 392479]
