https://www.taxtmi.com/caselaws?id=280944 Special rebate under Section 12 of the Kerala Value Added Tax Act, 2003 was unavailable because the statutory proviso required tax-paid goods, use in manufacture, and dispatch outside the State without tax effect in the inter-State transaction. Although the assessee sent the treated rubber wood to its own unit at Chennai, that did not satisfy the statutory condition for rebate. The Court held that whether manufacture had actually been carried out was immaterial to this entitlement question, and the allowance of special rebate was set aside in favour of the Revenue. en-us Mon, 02 Jul 2018 00:00:00 +0530 Tue, 28 May 2019 07:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280944 Special rebate under Section 12 of the Kerala Value Added Tax Act, 2003 was unavailable because the statutory proviso required tax-paid goods, use in manufacture, and dispatch outside the State without tax effect in the inter-State transaction. Although the assessee sent the treated rubber wood to its own unit at Chennai, that did not satisfy the statutory condition for rebate. The Court held that whether manufacture had actually been carried out was immaterial to this entitlement question, and the allowance of special rebate was set aside in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280944