https://www.taxtmi.com/caselaws?id=158145 Rubber cess paid to the Rubber Board was held not to form part of the assessee-manufacturer's purchase turnover, because binding Full Bench precedent had already excluded it. The Tribunal therefore accepted the assessee's claim on turnover. On the tax-rate issue, the Revenue failed to produce material showing that synthetic rubber was used in manufacturing tread rubber, so the factual basis for applying 12 per cent was not established. The assessee was accordingly liable only at 10 per cent. The Tribunal's common order disclosed no error of law, and the revisions failed. en-us Thu, 28 Oct 1993 00:00:00 +0530 Thu, 17 Oct 2013 14:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158145 Rubber cess paid to the Rubber Board was held not to form part of the assessee-manufacturer's purchase turnover, because binding Full Bench precedent had already excluded it. The Tribunal therefore accepted the assessee's claim on turnover. On the tax-rate issue, the Revenue failed to produce material showing that synthetic rubber was used in manufacturing tread rubber, so the factual basis for applying 12 per cent was not established. The assessee was accordingly liable only at 10 per cent. The Tribunal's common order disclosed no error of law, and the revisions failed. Case-Laws VAT and Sales Tax Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158145