1999 (1) TMI 508

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....ctory for the manufacture of these items in Tamil Nadu State. Petitioner purchases raw rubber from Kerala State and transfer it to their factory at Madurai for manufacturing tyres, tubes, etc. 2.. The original assessment of the petitioner for the year 1993-94 was completed on July 31, 1997 in which the rubber cess paid amounting to Rs. 11,52,000 on the purchase turnover of rubber was not taken ....

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....at rubber cess was to be included in the purchase turnover of rubber for the purpose of purchase tax under the Kerala General Sales Tax Act, is concluded against the petitioner. The judgment of the Supreme Court is declaratory in nature and is applicable on the date on which the Kerala General Sales Tax Act has come into force or the date on which the provisions relating to cess were incorporat....

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....e other form separate class. The Explanatory note to the notification states that in respect of traders in rubber, Government had not taken any steps so far to include the amount of cess payable as per the Rubber Act in the purchase turnover or in the sales turnover of such dealers/traders and so they were not anticipating any liability. The dealers had therefore no occasion at any time to beli....