Quotation for Menachot 62:18

Regarding our Torah scrolls. Even though Rabbeinu Yaakov of blessed memory permits processed parchment, even without the use of gall¹cf. Tosafot on Menachot 31b:2, where this ruling is cited in the name of Rabbeinu Tam, there still remains a doubt. For when our parchment is processed, it is not done with the intention of becoming a Torah scroll, and I asked whether one can recite the blessing on reading from such scrolls that weren't processed with the correct intention, or not²See Tur Yoreh Deah 271 where both sides of this debate are presented in a gaonic responsum.