2010 (8) TMI 842

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..... ribunal was justified in granting exemption to the assessee on the purchase turnover of rubber latex used in the manufacture of gloves for export. The respondent-assessee is an industrial unit in the Cochin Export Processing Zone and the purchase of latex is also made from another unit in the Cochin Export Processing Zone. Notification S.R.O. No. 1727 of 1993 entitles exemption for export-oriented .....

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..... as no application. We do not think on this technical ground exemption can be disallowed. In our view, declaration applies only to commodities which are taxable at sale point and the same does not apply to commodities taxable at last purchase where tax liability falls on the industrial unit itself if exemption is not available. In this case, respondent is eligible for exemption if they prove the in .....

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