https://www.taxtmi.com/caselaws?id=212131 A rubber backing activity carried out by a job-worker on polypropaline rubber mats was treated as industrial manufacturing for the concessional tax notification applicable to rubber-based industrial units. Because the unit purchased rubber on its own account and used it as a raw material in the manufacturing process, the resulting rubber-backed mats fell within the notification's explanation covering goods made using rubber in any form. Job-work status did not change the character of the unit for this purpose, and denying the concession would undermine the object of promoting rubber-based industries. The purchase turnover of rubber used in the work was therefore eligible for the concessional rate. en-us Thu, 03 Feb 2011 00:00:00 +0530 Tue, 06 May 2014 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212131 A rubber backing activity carried out by a job-worker on polypropaline rubber mats was treated as industrial manufacturing for the concessional tax notification applicable to rubber-based industrial units. Because the unit purchased rubber on its own account and used it as a raw material in the manufacturing process, the resulting rubber-backed mats fell within the notification's explanation covering goods made using rubber in any form. Job-work status did not change the character of the unit for this purpose, and denying the concession would undermine the object of promoting rubber-based industries. The purchase turnover of rubber used in the work was therefore eligible for the concessional rate. Case-Laws VAT and Sales Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212131