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Harrisons Malayalam Ltd. Versus State of Kerala

2016 (9) TMI 312 - SUPREME COURT

Valuation - 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 ( .....

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ch 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 turnove .....

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rma, 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 .....

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ble 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 appellan .....

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stage of High Court as by the impugned judgment of the High Court, revision petitions of the appellants have been dismissed. It has been held in the case of M/s. Jullunder Rubber Goods Manufacturers' Association vs. Union of India & Anr. 196 .....

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