( 1 ) ). THE main common question which arises in these appeals filed under section 23 (1) of the Andhra Pradesh general Sales Tax Act, 1957, for short "the apgst Act" is whether raw hides and skins and dressed hides and skins should be considered as one commodity for the purpose of claiming exemption of Sales Tax under Section 5 (3) of the Central Sales Tax act, 1956, for short "the CST Act".

( 2 ) THE appellant in all these appeals is an export Trading House engaged in the processing of meat and is having its unit at rudraram in the State of Andhra Pradesh. In the course of processing of the meat, there emerges a bye-product called raw hides and skins . These raw hides and skins have local market and are also sold to the exporters, who after tanning, export the tanned hides and skins outside the country.

( 3 ) A Division Bench of this Court in the case of State of Andhra Pradesh vs. Mohd. Basheer and Company, held that the tanned and untanned hides and skins constitute one commodity for the purpose of claiming exemption under Section 5 (3) of the CST act. The Supreme Court in the case of State of Tamil Nadu vs. Mahi Traders and others, held that Item (iii) of Sec