https://www.taxtmi.com/caselaws?id=159819 Rubber cess paid on the purchase turnover of rubber was treated as part of the taxable purchase turnover under the Kerala General Sales Tax Act, because the earlier Supreme Court declaration was applied as stating the law as it always existed. The exemption notification was upheld as non-arbitrary since it validly confined relief to dealers/traders as a separate class, based on hardship from retrospective application, and did not extend to manufacturers and planters who were treated as differently situated. The assessment was sustained and the challenge to the notification failed. en-us Wed, 06 Jan 1999 00:00:00 +0530 Mon, 02 Dec 2013 15:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159819 Rubber cess paid on the purchase turnover of rubber was treated as part of the taxable purchase turnover under the Kerala General Sales Tax Act, because the earlier Supreme Court declaration was applied as stating the law as it always existed. The exemption notification was upheld as non-arbitrary since it validly confined relief to dealers/traders as a separate class, based on hardship from retrospective application, and did not extend to manufacturers and planters who were treated as differently situated. The assessment was sustained and the challenge to the notification failed. Case-Laws VAT and Sales Tax Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159819