2016 (9) TMI 312

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..... here 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 .....

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..... held that the rubber cess, which is payable under the Rubber Act, 1947 (in short 'the Rubber Act') by the manufacturer, be treated as the part of sales tax turn over and assessed sales tax thereupon. The appellants challenged the said orders with the submission that as the appellants were not paying any rubber cess at all nor is it payable by them under the provisions of the Rubber Act, th .....

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