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TMI Blog1999 (1) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala State and transfer it to their factory at Madurai for manufacturing tyres, tubes, etc. 2.. The original assessment of the petitioner for the year 1993-94 was completed on July 31, 1997 in which the rubber cess paid amounting to Rs. 11,52,000 on the purchase turnover of rubber was not taken into account for arriving the total taxable turnover. In the light of the Supreme Court decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Kerala General Sales Tax Act, is concluded against the petitioner. The judgment of the Supreme Court is declaratory in nature and is applicable on the date on which the Kerala General Sales Tax Act has come into force or the date on which the provisions relating to cess were incorporated in the Act, whichever is earlier. 5.. In Kil Kotagiri Tea and Coffee Estates Co. Ltd. v. Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n rubber, Government had not taken any steps so far to include the amount of cess payable as per the Rubber Act in the purchase turnover or in the sales turnover of such dealers/traders and so they were not anticipating any liability. The dealers had therefore no occasion at any time to believe that at some point of time they may be made liable for purchase tax on the rubber cess element. Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in granting exemption to a class of persons, namely, traders/dealers. The Government has also given reasons why the traders alone should be given exemption and not to the manufacturers. For all these reasons, no grounds are made out to interfere with the assessment order exhibit P2. Original petition fails and it is accordingly dismissed. Order on C.M.P. No. 39308 of 1998 in O.P. No. 22300 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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