1993 (9) TMI 330

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....OORNAN, J.-The Revenue is the petitioner in both the cases. The respondent-assessee is a private limited company. The respondent is an assess under the Kerala General Sales Tax Act, 1963. The respondent paid rubber cess to the Rubber Board. We are concerned with the assessment years 1982-83 and 1983-84. The question in controversy is whether the cess paid by the respondentassess to the Rubber Boar....

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....n T.A. Nos. 264 and 273 of 1989 dated January 31, 1991, the Revenue has come up in revisions. 2.. We heard counsel for the Revenue, Mr. V.C. James, Senior Government Pleader. 3.. It is conceded that in view of the Full Bench decision of this Court in Madras Rubber Factory's case [1989] 74 STC 56; (1989) 1 KLT 827, cess paid by the respondent-assessee to the Rubber Board is not includible in its ....