2018 (7) TMI 1975

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..... This would disentitle the assessee from the special rebate under Section 12 of the Act of 2003. Whether the assessee in fact carried out any manufacture would not be a relevant consideration. Decided against assessee - revision allowed. - O. T. Rev. Nos. 36 and 45 of 2014 - - - Dated:- 2-7-2018 - K. VINOD CHANDRAN ASHOK MENON, JJ. Muhammed Rafy , Special Government Pl .....

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..... r the assessee-respondent is entitled to special rebate under Section 12 of the Kerala Value Added Tax Act, 2003 [for brevity, the Act of 2003]. The assessee-respondent is engaged in the manufacture of furniture. The assessee-respondent purchased certain rubber wood, treated it and sent it out of State to its plant in Chennai for the purpose of manufacturing. The assessee had paid tax on purchase .....

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..... State without any tax effect. Here, the assessee though had treated the wood, had sent the goods to its own unit at Chennai without any tax effect in the interstate transaction. This would disentitle the assessee from the special rebate under Section 12 of the Act of 2003. Whether the assessee in fact carried out any manufacture would not be a relevant consideration. We hence answer .....

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