https://www.taxtmi.com/caselaws?id=332051 Notional rubber cess payable only by the manufacturer under the Rubber Act, 1947 could not be added to the assessee's sales tax turnover where the assessee sold raw rubber before any cess liability arose. The taxable event under the Act was manufacture of rubber products, not the earlier sale of raw rubber, and the assessee neither paid nor collected the cess. On that basis, the cess was too remote to form part of the assessee's turnover for sales tax purposes, and its inclusion was impermissible. en-us Mon, 04 Apr 2016 00:00:00 +0530 Thu, 08 Sep 2016 23:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332051 Notional rubber cess payable only by the manufacturer under the Rubber Act, 1947 could not be added to the assessee's sales tax turnover where the assessee sold raw rubber before any cess liability arose. The taxable event under the Act was manufacture of rubber products, not the earlier sale of raw rubber, and the assessee neither paid nor collected the cess. On that basis, the cess was too remote to form part of the assessee's turnover for sales tax purposes, and its inclusion was impermissible. Case-Laws VAT and Sales Tax Mon, 04 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332051