https://www.taxtmi.com/caselaws?id=797715 Compound rubber manufactured by an industrial unit remains eligible for sales-tax exemption under S.R.O. No. 1729/1993 despite clause (h) added by S.R.O. No. 38/1998. Clause (h), which excludes treatment of raw rubber with chemicals to form a rubber compound, substantially mirrors an earlier exclusion. The established characterisation of the manufacturing process treats compound rubber as a finished rubber product rather than raw rubber subjected merely to chemical mixing or comparable processing. The comparable exclusion therefore receives the same construction, preventing clause (h) from curtailing the exemption claim. en-us Fri, 14 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797715 Compound rubber manufactured by an industrial unit remains eligible for sales-tax exemption under S.R.O. No. 1729/1993 despite clause (h) added by S.R.O. No. 38/1998. Clause (h), which excludes treatment of raw rubber with chemicals to form a rubber compound, substantially mirrors an earlier exclusion. The established characterisation of the manufacturing process treats compound rubber as a finished rubber product rather than raw rubber subjected merely to chemical mixing or comparable processing. The comparable exclusion therefore receives the same construction, preventing clause (h) from curtailing the exemption claim. Case-Laws VAT / Sales Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797715