https://www.taxtmi.com/caselaws?id=154197 RMA graded rubber sheets were held to be a processed commercial product distinct from latex, and therefore outside item 74 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 during the relevant period. The entry, as amended then, was confined to raw rubber, viz., latex, and the amendment history showed no extension to processed rubber sheets. As a result, purchase turnover in RMA graded rubber sheets was not liable to tax under that entry, and the consequential penalty could not be sustained. en-us Fri, 22 Jul 1983 00:00:00 +0530 Sat, 10 Aug 2013 10:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154197 RMA graded rubber sheets were held to be a processed commercial product distinct from latex, and therefore outside item 74 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 during the relevant period. The entry, as amended then, was confined to raw rubber, viz., latex, and the amendment history showed no extension to processed rubber sheets. As a result, purchase turnover in RMA graded rubber sheets was not liable to tax under that entry, and the consequential penalty could not be sustained. Case-Laws VAT and Sales Tax Fri, 22 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154197