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<h1>Kerala HC Upholds Exclusion of Rubber Cess from Turnover, Allows Sales Return Deduction</h1> <h3>Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus Padinjarekkara Rubber Works (P) Ltd.</h3> The Kerala HC dismissed Revenue's petitions on including rubber cess in a private limited company's turnover under the Kerala GST Act. The HC upheld the ... - The Kerala High Court dismissed the Revenue's petitions regarding the inclusion of rubber cess in the purchase turnover of a private limited company under the Kerala General Sales Tax Act, 1963. The court upheld the Appellate Tribunal's decision to exclude the cess from the turnover. The Tribunal also allowed a deduction of Rs. 2,206 as a sales return for the year 1983-84, which was deemed justified. The court found no error in the Tribunal's reasoning and concluded that the common order did not merit interference.