https://www.taxtmi.com/caselaws?id=42119 Rubber cess under Section 12 of the Rubber Act, 1947 is treated as a duty of excise attaching to the production of rubber, and the 1960 amendment shifting collection to the manufacturer did not change that character. Because turnover under the Kerala General Sales Tax Act, 1963 covers the aggregate consideration for goods, the excise burden formed part of the purchase price of rubber. The cess paid by manufacturers of rubber products was therefore includible in purchase turnover and liable to sales tax. en-us Thu, 20 Feb 1986 00:00:00 +0530 Wed, 21 Aug 2013 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42119 Rubber cess under Section 12 of the Rubber Act, 1947 is treated as a duty of excise attaching to the production of rubber, and the 1960 amendment shifting collection to the manufacturer did not change that character. Because turnover under the Kerala General Sales Tax Act, 1963 covers the aggregate consideration for goods, the excise burden formed part of the purchase price of rubber. The cess paid by manufacturers of rubber products was therefore includible in purchase turnover and liable to sales tax. Case-Laws VAT and Sales Tax Thu, 20 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42119