https://www.taxtmi.com/caselaws?id=104420 Rubber cess levied under the Rubber Act, 1947 is treated as a duty of excise on production, and its deferred collection does not alter its character. Because the levy attaches to rubber when produced and only the collection mechanism is postponed, the amount forms part of the commercial price. It is therefore includible in the dealers' purchase turnover under the Kerala General Sales Tax Act, 1963. The earlier contrary view was not accepted, and the operative principle is that the stage or person from whom an excise duty is collected does not change its incidence for turnover purposes. en-us Fri, 19 Dec 1997 00:00:00 +0530 Tue, 30 Dec 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104420 Rubber cess levied under the Rubber Act, 1947 is treated as a duty of excise on production, and its deferred collection does not alter its character. Because the levy attaches to rubber when produced and only the collection mechanism is postponed, the amount forms part of the commercial price. It is therefore includible in the dealers' purchase turnover under the Kerala General Sales Tax Act, 1963. The earlier contrary view was not accepted, and the operative principle is that the stage or person from whom an excise duty is collected does not change its incidence for turnover purposes. Case-Laws VAT / Sales Tax Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104420