Hides and skins, are termed 'leather' even as soon as the process of tanning is over and the danger of their putrefaction is put an end to, State of Tamil Nadu v. Mahi Traders, AIR 1989 SC 1167 (1172): (1989) 1 SCC 724: (1989) 1 SCR 445.
Hides and skins acquire the name of 'leather', even if the hair or wool has not been removed therefrom, as soon as they receive some treatment which prevents them from putrefaction after treatment with water, Park Leather Industry (P) Ltd. v. State of Uttar Pradesh, AIR 2001 SC 931 (936): (2001) 3 SCC 35.