2011 (2) TMI 1252

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....ar, counsel appearing for the petitioner and Government Pleader Sri Mohammed Rafiq for the respondent.   During 2004-05, the petitioner undertook the work of rubber backing of polypropalin rubber mats for another manufacturer. The rubber backing done by the petitioner is admittedly an industrial activity involving manufacturing process. The petitioner claimed concessional rate of tax at six per cent on the purchase turnover of rubber used in the job-work as above under notification, S. R. O. No. 1091/99. Even though in the original assessment completed for 2004-05 concessional rate was granted, the same was later withdrawn by making a tax escaping assessment under section 19(1) of the Kerala General Sales Tax Act, 1963 for the reaso....

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....ed industrial units Turnover of purchase of rubber for use in the manufacture of rubber products within the State 6 Nil Explanation:- Rubber products for the purpose of this notification shall mean any goods manufactured, utilising rubber in any form as one of the raw materials but shall not include any form of rubber taxable at the point of last purchase in the State or which are subjected to processing by mixing with chemicals, gas, fumigation or any other similar process to make any compound of rubber."   There is no dispute that the petitioner was engaged in job-work for manufacture of rubber backed polypropalin mats. Under contract with the manufacturer, the petitioner gave rubber backing to polypropalin mats, suppl....