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TMI Blog2011 (4) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... >CIVIL APPEAL NO. 3758 OF 2011 (Arising out of SLP(C) No.909/2009) WITH C.A. No. 3759 OF 2011 (Arising out of SLP(C) No. 1808/2009) WITH C.A. No. 3760 OF 2011 (Arising out of SLP(C) No. 1901/2009) WITH C.A. No. 3762 OF 2011 (Arising out of SLP(C) No. 1905/2009) WITH C.A. No. 3763 OF 2011 (Arising out of SLP(C) No. 1944/2009) WITH C.A. No. 3764 OF 2011 (Arising out of SLP(C) No. 1945/2009) WITH C.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereby setting aside the judgment and order passed by the Sales Tax Tribunal. 3. The issue that is being considered is as to whether or not the appellant assessee is entitled to concessional rate of sales tax on the purchase of rubber used in the production of compound rubber. Various contentions were urged at different stages and finally by the impugned judgment and order, the High Court held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is "compound of rubber" and not "rubber compound". We also find that the aforesaid issue which is very material and relevant, has not been properly and effectively discussed and addressed by the High Court. 5. Considering the aforesaid facts and circumstances, we set aside the judgment and order dated 18.12.2008 of the Division Bench of the Kerala High Court in STRs Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affidavits and further replies/rejoinder thereto. The State of Kerala as also the appellant would be at liberty to file such additional documents or affidavits in terms of the said order on or before June 15, 2011 and it shall also be open to the parties to file any additional documents in response to the documents filed as stated hereinbefore, before July 15, 2011. The aforesaid additional docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as possible, preferably within a period of six months from the date of receipt of the records of this case. 11. So far the amount of ₹ 13,19,11,404/- (Rupees thirteen crores nineteen lakhs eleven thousand four hundred and four only), which was deposited by MRF in terms of order of this Court dated 27.1.2009 in SLP(C) No. 909 of 2009 is concerned, the said amount shall continue to remain wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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