2016 (9) TMI 312

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....a, Adv. For the Respondent : Mr. R. Sathish, Adv. Ms. Bina Madhavan, Adv. ORDER The appellants in these appeals are operating several rubber plantations and are engaged in the production of raw rubber which is sold by them to various trader. It is those traders who re-sell the same to the manufacturer of rubber products. The appellants are exigible to sales tax under the provisions of Cen....

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....facturers' Association vs. Union of India & Anr. 1969 (2) SCC 644 that it is the manufacturer of the rubber products alone which is liable to pay cess under the Rubber Act. It is clear from the above that the liability to pay the rubber cess is only that of a manufacturer and the event of liability is the manufacture of goods and not earlier. The stage of sale of goods by the appellant was muc....