How to remove all the different CSS and JS in skin or js folder?
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Here is what you need to do:


<reference name="head">
    <!-- For a JS in the js folder -->
    <action method="removeItem"><type>js</type><name>functions.js</name></action>
    <!-- For a JS in the skin folder -->
    <action method="removeItem"><type>skin_js</type><name>functions.js</name></action>
    <!-- For CSS in the skin folder -->
    <action method="removeItem"><type>skin_css</type><name>local.css</name></action>
    <!-- For CSS in the js folder -->
    <action method="removeItem"><type>js_css</type><name>local.css</name></action>
</reference>