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2016 (9) TMI 312 - SUPREME COURT

2016 (9) TMI 312 - SUPREME COURT - TMI - 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 (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 .....

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: Mr. C. N. Sree Kumar, Adv. Mr. Amit Sharma, 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 those traders who re-sell the same to the manufacturer of rubber products. The appellants are exigible to sales tax under the provisions of Central Sales Tax Act. The assessing officer while making assessments .....

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