https://www.taxtmi.com/caselaws?id=155705 Rubber cess under section 12 of the Rubber Act, 1947 remained a duty of excise on rubber production, but the post-amendment collection scheme required payment from the manufacturer under the Rules. The Kerala HC held that this statutory collection mechanism did not make the manufacturer's payment part of the producer's sale consideration, because the producer was not the person liable in substance and the payment did not discharge the producer's obligation. The cess was therefore excluded from purchase turnover under the Kerala General Sales Tax Act, 1963, and the contrary view was disapproved. en-us Wed, 29 Mar 1989 00:00:00 +0530 Fri, 06 Sep 2013 17:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155705 Rubber cess under section 12 of the Rubber Act, 1947 remained a duty of excise on rubber production, but the post-amendment collection scheme required payment from the manufacturer under the Rules. The Kerala HC held that this statutory collection mechanism did not make the manufacturer's payment part of the producer's sale consideration, because the producer was not the person liable in substance and the payment did not discharge the producer's obligation. The cess was therefore excluded from purchase turnover under the Kerala General Sales Tax Act, 1963, and the contrary view was disapproved. Case-Laws VAT and Sales Tax Wed, 29 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155705