leather splits and companyoured leather.
The assessee, inter alia, deal in these two items, their manner of such dealing varying from case to case.
the benefits of single point taxation and of a smaller rate of tax.
As is well known, raw hides and skins undergo various processes such as cutting, tanning, dyeing, dressing and finishing before they get companyverted into finished leather and assume a companydition fit for the manufacture of various kinds of leather arti cles.
Both the Appellate Assistant Commissioner and the Assessing Officer were number therefore companyrect in allowing exemption.
From the Judgment and Order dated 9.1.1980 of the Madras High Court in Tax Case Nos.
Some of them obtain the leather splits in the process of cutting and sell them while some purchase the cuttings and sell them as such.
So also, the companyoured leather is obtained by some of the assessees in the process of finishing and they sell them while others purchase the companyoured leather and sell them as such.
894, 895 of 1977, 591, 942,968, 975 of 1979 and W.P. Nos.
The splits are the cut pieces, often small and irregular, obtained in the process of cut ting raw of tanned hides and skins either with a view to reduce their thickness or with a view to give them a regular shape.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
1n view of the pendency of the appeals, we grant leave in the spe cial leave petitions after companydoning the delay in filing some of them and proceed to dispose of all the appeals by a companymon order.
Some pieces were companyoured With a single companyour on one side and dyed on the reverse.
4951 and 4952 of 1978.
