ALL KERALA SMALL SCALE TREAD RUBBER MANUFACTURERS ASSOCIATION Vs. SECRETARY TO GOVERNMENT INDUSTRIES DEPARTMENT

JUDGEMENT

(1.) PETITIONERS are manufacturers of tread rubber. O. P. No. 15801 of 1987 is filed by the Association of Tread Rubber Manufacturers.

(2.) IN all these original petitions they seek an order to declare that they continue to have the concessional rate of sales tax. They are also seeking to quash the circulars 19 of 1997 dated March 20, 1997 of the Board of Revenue and the Government dated April 5, 1993.

(3.) THIS position has been reiterated in the circulars issued by the Government dated April 5, 1993 and the Board dated March 20, 1997 after referring to the earlier orders. The Government circular dated April 5, 1993 clearly stated the Government's stand as follows : " Now Government clarify that apart from the above concession which still exist, they have no intention to allow any more concession to rubber based industries. "