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2016 (9) TMI 312 - SC - VAT and Sales TaxValuation - rubber cess - rubber plantations - inclusion of notional rubber cess in the sales turnover - Held that: - the issue is similar as decided in the case M/s. Jullunder Rubber Goods Manufacturers' Association vs. Union of India & Anr. [1969 (8) TMI 33 - SUPREME COURT OF INDIA] where it was held 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 much prior to the taxable event of rubber cess. The appellants were neither paying the rubber cess nor collecting the same from the traders to whom they have sold the goods. Therefore, the notional rubber cess could not be included in the sales turnover - appeal allowed - decided in favor of appellant.
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