M/S PARK LEATHER INDUSTRY (P) LTD. AND ANR. versus STATE OF U.P.

Citation: [2001] 1 S.C.R. 1035 · Decided: 14-02-2001 · Supreme Court of India · Bench: V.N. KHARE · Disposal: Dismissed

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Judgment (excerpt)

MIS PARK LEATHER INDUSTRY (P) LTD. AND ANR. 
A 
II. 
STATE OF U.P. 
FEBRUARY 14, 2001 
[V.N. KHARE AND S.N. VARIAVA, JJ.] 
B 
U.P. Krishi Utpadan Mandi Adhiniya111, 1964-Section 2(a)-Fees on 
Agricultural Produce-Hides and Skins included under the definition of 
'Agricultural Produce'-Tanned leather-Levy of fees treating them as hides 
and skins-Validity of-Held, tanned leather is processed form of hides and C 
skins which is not a distinct commodity-Hence exigible to fees under the 
Act. 
Interpretation of Statutes : 
U.P. Krishi Utpadan Mandi Adhiniyam, 1964-Enactment in Hindi- D 
English version simultaneously published-Hindi version of 'Hides and Skins' 
is 'Kha/ va Chamra '-Held, interpretation should be on the basis of the 
concerned statute and not on the basis of different statutes-If there is no 
conflict between Hindi version and English version of the Act, then one can 
always take assistance of the Hindi version whether the word used in English E 
includes a particular item or not.-Constitution of India-Article 384. 
Petitioners are doing business of preparing tanned and finished leather. 
Definition of 'agricultural produce' under Section 2(a) of the U.P. Krishi 
Utpadan Mandi Adhiniyam, 1964 includes, inter alia, 'animal husbandry' 
which includes, 'hides and skins'. Fees were levied under the Act by F 
respondent-State treating the tanned leather produced by the petitioners as 
hides and skins. Writ petitions were filed before High Court against the levy 
under the Act. The High Court dismissed the Writ Petitions. 
In appeal to this Court, the petitioners contended that tanned leather is 
not hide or skin; that it is not derived by processing hide or skin; and that G 
tanned leather is a distinct manufactured commodity having a distinctive 
name, character and use. 
The respondent-State contended that the definition of the term 
'agricultural produce' under Section 2(a) of the Act is an inclusive definition; H 
1035 
1036 
SUPREME COURT REPORTS 
[2001) I S.C.R. 
A that any item would be an 'agricultural produce' if it is specified in the 
Schedule or if it is an admixture of two or more items specified in the Schedule 
~ 
or it is a processed form of any of the items specified in the Schedule; that 
tanned leather is covered by the definition; that tanned leather is a processed 
form of hide and skin; that in the State of U.P., all the enactments are in 
B Hindi language; that in the Hindi version, the term used is 'khal va Chamra'; 
that the dictionary meaning of the word 'Chamra' means leather which clearly 
shows that leather is included under the Act; that under Article 384 of the 
Constitution, if there is no conflict between Hindi version and English version 
of the Act, then the Hindi version can be looked at to determine any ambiguity 
or to find out if any item is included or not. 
c 
Dismissing the appeal, the Court 
HELD :I.I. Tanned leather retains its basic character namely it remains 
hide or skin, though there is some change in form and physical appearance. 
There is no manufacture but mere processing of hides and skins to bring 
D them into a tanned state. 11040-F; 1041-Al 
1.2. A perusal of Section 2(a) of the U.P. Krishi Utpadan Mandi 
Adhiniyam, 1964 makes it clear that an agricultural product would be a 
product which is specified in the Schedule or one which is admixture of two 
E or more items and would also include any such item is a processed form. It 
makes no difference for the purposes of the Act that the concerned item is a 
different commodity from the one which is included in the Schedule. It is 
possible that by virtue of an admixture of two or more items or by virtue of 
processing a different commodity or item may come into existence. Even 
though a different commodity may come into existence, it would still be an 
F 'Agricultur2l produce'.11048-B-CJ 
1.3. It is very clear that for hide and skin to be converted into leather 
or tanned leather, all that is required is a process. It is a process of cleaning, 
curing and adding preservations. The finished product i.e., 'tanned leather' 
G even though it may have changed in physical appearance or chemical 
combination and even though it may commercially be a different item, still it 
remains a 'hide' or a 'skin'. 11048-E-Fl 
...,., 
2.1. Interpretation has to be on the basis of the expression 'Agricultural 
Produce' as set out in Section 2(a) of the Act. Interpretation on the basis of 
H different statutes like Sales Tax La

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