1993 (10) TMI 338

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..... essee is the respondent in both the cases. The revisions are filed against the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam, dated January 27, 1993. We are concerned with the assessment year 1979-80. T.A. No. 223 of 1987 was an appeal filed by the assessee before the Appellate Tribunal. T.A. No. 34 of 1988 was one filed by the Revenue. Both the appeals were f .....

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..... iable is 12 per cent and not 10 per cent as held by the Deputy Commissioner (Appeals). The Appellate Tribunal adverted to the finding of the Deputy Commissioner (Appeals) to the effect that the Revenue could not establish that the assessee used synthetic rubber in the manufacture of tread rubber; there was no material to say so and in the absence of materials, the explanation of the assessee was a .....

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..... the cess paid by the assessee-manufacturer to the Rubber Board is not includible in its purchase turnover. The Appellate Tribunal was justified in holding so. 6.. On the second aspect, the Appellate Tribunal found that the finding of the assessing authority that the assessee had used synthetic rubber in the manufacture of tread rubber is based on no material. The plea of the assessee that it ha .....

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