https://www.taxtmi.com/caselaws?id=161391 Centrifuged latex is treated as a manufactured product distinct from field latex, so the assessee could not claim that both were the same commodity taxable only at one point under the Kerala General Sales Tax Act, 1963. The purchase turnover of field latex used in manufacture was nevertheless exempt under S.R.O. Nos. 1003/91 and 1727/93 where the statutory conditions were met, including taxability of the manufactured goods and the use of form No. 25 for local sales. No separate exemption was available for rubber cess, and the Industries Department certificate did not create any additional relief. en-us Fri, 23 Nov 2001 00:00:00 +0530 Thu, 16 Jan 2014 18:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161391 Centrifuged latex is treated as a manufactured product distinct from field latex, so the assessee could not claim that both were the same commodity taxable only at one point under the Kerala General Sales Tax Act, 1963. The purchase turnover of field latex used in manufacture was nevertheless exempt under S.R.O. Nos. 1003/91 and 1727/93 where the statutory conditions were met, including taxability of the manufactured goods and the use of form No. 25 for local sales. No separate exemption was available for rubber cess, and the Industries Department certificate did not create any additional relief. Case-Laws VAT and Sales Tax Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161391