JUDGMENT

Kirpal, J.-Leave granted in SLP (C) Nos. 5384-85 of 1984.

2. The common question which arises in these appeals in whether the turn-over in respect of hides and skins which has once been subjected to tax under the Tamil Nadu General Sales Tax Act, on its purchase at the raw stage, could be taxed again on inter-state sales as tanned or dressed hides and skins.

3. According to the appellants they purchase raw hides and skins and after dressing they are sold in the course of inter-state trade. The contention of the dealers before the assessing authority was that hides and skins, whether in a raw or dressed form, are declared goods under Section 14(iii) of the Central Sales Tax Act and they are regarded by the said Act as a single commodity. This being so Section 15 of the Central Sales Tax Act provides that the goods which have suffered tax once cannot be taxed again at the time of inter-state sale. As the tax had been levied at the time of purchase of raw hides and skins, therefore, there should be no levy of tax on their inter-state sale after the said raw hides and skin had been dressed.

4. The assessing authority, in all these cases, did not accept the said contention as the