M/S PARK LEATHER INDUSTRY (P) LTD, &ANR vs THE STATE OF UTTAR PRADESH .

The Supreme Court addressed the applicability of the Uttar Pradesh Mandi Fee under the U.P. Krishi Utapadan Mandi Adhiniyam, 1964, to tanned leather. The Court held that 'tanned leather' does not fall under the definition of 'hides and skins' as per Section 2(a) of the Act, as it is a manufactured commodity distinct from raw hides and skins. Consequently, the appeal against the dismissal of the Writ Petitions was upheld, affirming that tanned leather is not subject to the Mandi Fee.