https://www.taxtmi.com/caselaws?id=349863 A manufacturer of treated rubber wood remained entitled to purchase tax exemption under S.R.O. No. 9/2007 because the notification applied to manufacturers liable to tax under the Kerala General Sales Tax Act or the Central Sales Tax Act. The fact that the unit was already enjoying a sales tax exemption did not extinguish its underlying tax liability, and therefore did not disqualify it from the later purchase tax benefit. A prior Division Bench ruling on purchasers did not govern this manufacturer's claim. The rejection of exemption was unsustainable, and the impugned order and consequential assessment order were set aside. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349863 A manufacturer of treated rubber wood remained entitled to purchase tax exemption under S.R.O. No. 9/2007 because the notification applied to manufacturers liable to tax under the Kerala General Sales Tax Act or the Central Sales Tax Act. The fact that the unit was already enjoying a sales tax exemption did not extinguish its underlying tax liability, and therefore did not disqualify it from the later purchase tax benefit. A prior Division Bench ruling on purchasers did not govern this manufacturer's claim. The rejection of exemption was unsustainable, and the impugned order and consequential assessment order were set aside. Case-Laws VAT and Sales Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349863