https://www.taxtmi.com/caselaws?id=159215 Rubber cess paid to the Rubber Board was treated as outside purchase turnover, so it was excluded from the taxable base. The exemption under S.R.O. No. 968 of 1980 was also available because the notification applied to goods produced and sold by a new small-scale industrial unit, and the Tribunal found that the outside mixing of carbon black was only a minor preliminary step that did not negate production by the assessee. The eligibility certificate was not in dispute, and no material displaced the factual finding supporting manufacture by the unit. On that basis, the turnover exemption and the exclusion of rubber cess were both sustained. en-us Thu, 11 Dec 1997 00:00:00 +0530 Mon, 18 Nov 2013 15:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159215 Rubber cess paid to the Rubber Board was treated as outside purchase turnover, so it was excluded from the taxable base. The exemption under S.R.O. No. 968 of 1980 was also available because the notification applied to goods produced and sold by a new small-scale industrial unit, and the Tribunal found that the outside mixing of carbon black was only a minor preliminary step that did not negate production by the assessee. The eligibility certificate was not in dispute, and no material displaced the factual finding supporting manufacture by the unit. On that basis, the turnover exemption and the exclusion of rubber cess were both sustained. Case-Laws VAT and Sales Tax Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159215