STATE OF TAMIL NADU vs MAHI TRADERS & ORS. ETC. ETC.

The Supreme Court upheld the High Court's decision that 'splits' and 'coloured leather' qualify as 'hides and skins' under Section 14(1)(iii) of the Central Sales Tax Act, 1956, thus entitled to special treatment. The Court emphasized that the terms in the statute can be interpreted in light of contemporaneous exposition by the concerned authorities, and that the classification of these items as 'scraps' or sophisticated products does not exclude them from the definition of hides and skins. The appeals by the appellant-State were dismissed, affirming the eligibility for concessions under Section 15 of the Act.