2010 (8) TMI 842

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....t Pleader and counsel appearing for the respondent-assessee. The question raised is whether the Tribunal was justified in granting exemption to the assessee on the purchase turnover of rubber latex used in the manufacture of gloves for export. The respondent-assessee is an industrial unit in the Cochin Export Processing Zone and the purchase of latex is also made from another unit in the Cochin Ex....

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....e of exemption is only on technical ground that declaration contemplated under the notification has no application. We do not think on this technical ground exemption can be disallowed. In our view, declaration applies only to commodities which are taxable at sale point and the same does not apply to commodities taxable at last purchase where tax liability falls on the industrial unit itself if ex....