1993 (10) TMI 338

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....livered by K.S. PARIPOORNAN, J.-The Revenue is the petitioner in both the revisions. The same assessee is the respondent in both the cases. The revisions are filed against the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam, dated January 27, 1993. We are concerned with the assessment year 1979-80. T.A. No. 223 of 1987 was an appeal filed by the assessee befo....

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....rubber for manufacturing superior quality tread rubber and repairing materials and, therefore, the tax leviable is 12 per cent and not 10 per cent as held by the Deputy Commissioner (Appeals). The Appellate Tribunal adverted to the finding of the Deputy Commissioner (Appeals) to the effect that the Revenue could not establish that the assessee used synthetic rubber in the manufacture of tread rubb....

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.... Court in Madras Rubber Factory's case [1989] 74 STC 56, the Appellate Tribunal was justified in holding that the cess paid by the assessee-manufacturer to the Rubber Board is not includible in its purchase turnover. The Appellate Tribunal was justified in holding so. 6.. On the second aspect, the Appellate Tribunal found that the finding of the assessing authority that the assessee had used sy....