https://www.taxtmi.com/caselaws?id=326763 Rubber used in manufacturing a finished rubber product was treated as distinct from a compound of rubber, and the remand record showed the product was not obtained by simple mixing with chemicals but by a manufacturing process. Expert affidavits and certificates supported that distinction, while the State produced no rebuttal evidence of comparable value. On that basis, the assessee qualified for the concessional or reduced sales tax rate on rubber purchased for manufacture, and the exclusion for compound of rubber did not apply. en-us Wed, 06 Jan 2016 00:00:00 +0530 Fri, 13 Jan 2017 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326763 Rubber used in manufacturing a finished rubber product was treated as distinct from a compound of rubber, and the remand record showed the product was not obtained by simple mixing with chemicals but by a manufacturing process. Expert affidavits and certificates supported that distinction, while the State produced no rebuttal evidence of comparable value. On that basis, the assessee qualified for the concessional or reduced sales tax rate on rubber purchased for manufacture, and the exclusion for compound of rubber did not apply. Case-Laws VAT and Sales Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326763