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]