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TMI Blog2011 (2) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... - Petitioner is entitled to concessional rate for the purchase of rubber under the notification for the relevant year and accordingly the revision case is allowed by vacating the order of the Tribunal confirming the reassessment and by restoring the original assessment at concessional rate of tax on the purchase turnover of rubber used in rubber backing work done by the petitioner for others - S. T. Rev. No. 40 of 2010 (A) - - - Dated:- 3-2-2011 - C. N. Ramachandran Nair, Bhabani Prasad Ray, JJ. S. Anil Kumar (Trivandrum) and K. S. Hariharan Nair for the Petitioner Mohammed Rafiq, Government Pleader for the Respondent ORDER C. N. Ramachandran Nair:- The question raised is whether the petitioner is entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under section 10 of the Kerala General Sales Tax Act which are in force as on the 31st day of December 1999, the Government of Kerala, having considered it necessary in the public interest so to do, hereby,- I. make a reduction in the rate of tax payable under the said Act,- (1) on the turnover of sale or purchase, as the case may be, of goods specified in column (2) of Schedule I from the rate specified in column (3) to the rate specified in column (4) thereof, against each; .... Schedule II Persons the rate of tax on the turnover of whose sales or purchase as the case may be of goods, is reduced under sub-clause (2) of clause I Sl. No. Description of person/unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion abovestated. The question is whether the benefit of concessional rate of tax should be declined to the job-worker when he purchased the rubber on his own account and supplements the manufacturing activity by doing job-work for the manufacturer. In fact, the ultimate product manufactured after the rubber backing done by the petitioner is rubber backed polypropalin mats. Therefore, in effect, the full manufacturing of this product was carried out in two industrial units and the petitioner's industrial unit is the second one where rubber backing is given to the polypropalin mats to make it the final product, though the petitioner did it as a job-work. What is required of the notification is that the purchase should be by the rubber ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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