TVL K.A.K. ANWAR & CO. ETC. vs STATE OF TAMIL NADU

The Supreme Court addressed the issue of whether hides and skins, once taxed under the Tamil Nadu General Sales Tax Act, could be taxed again upon inter-state sale as tanned or dressed hides. The Court held that raw hides and dressed hides are distinct commodities under Section 14(iii) of the Central Sales Tax Act, thus allowing for taxation of dressed hides despite prior taxation of raw hides. The Court upheld the High Court's ruling that the State had the legislative competence to impose such a tax, affirming the legality of the amendments made by the Tamil Nadu General Sales Tax (3rd Amendment) Act, 1987.