STATE OF KERALA Vs. MADRAS RUBBER FACTORY LIMITED

JUDGEMENT

(1.) Special leave granted in SLP (Civil) Nos. 9649-50 of 1997.

(2.) The only question which arises for consideration in this batch of cases is whether the cess payable under the provisions of the Rubber Act, 1947 will form part of the purchase turnover of the respondents under the Kerala General Sales Tax Act, 1963.

(3.) M/s. M.R.F. Ltd., Ceat Tyres of India Ltd., Bata India Ltd., Good Year India Ltd. etc., hereinafter referred to as the dealers, are the respondents in these cases. They purchased rubber in Kerala. This rubber was purchased either from the producer or from the dealers. The rubber so purchased was either used in the manufacture, within the State of Kerala or was sent out of the State for use elsewhere.