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2011 (2) TMI 1252 - KERALA HIGH COURTWhether the petitioner is entitled to concessional rate of tax on purchase of natural rubber used for rubber backing of polypropalin rubber mats done on job-work basis – Kerala General Sales Tax Act, 1963 - Held that:- petitioner satisfies both the conditions in the notification inasmuch as it is an industrial unit purchasing the rubber and though as a job-worker, it carries out industrial activity to make the product a rubber product within the meaning of the notification, denial of concessional rate to the petitioner will defeat the very purpose of notification which is promotion of rubber based industries in the State. - Petitioner is entitled to concessional rate for the purchase of rubber under the notification for the relevant year and accordingly the revision case is allowed by vacating the order of the Tribunal confirming the reassessment and by restoring the original assessment at concessional rate of tax on the purchase turnover of rubber used in rubber backing work done by the petitioner for others
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