Supreme Court · 1997 INSC 830 · Decided 19 December 1997
State of Kerala v. Madras Rubber Factory
- Court
- Supreme Court of India
- Citation
- 1997 INSC 830 · [1997] SUPP. 6 S.C.R. 698
- Case number
- CIVIL APPEAL No. 4596/1989
- Decided
- 19 December 1997
- Bench
- S.C. AGRAWAL, B.N. KIRPAL, D.P. WADHWA (3-judge bench)
- Case type
- Civil
Headnote
Sales Tax-Kerala General Sales Tax Act, 1963, Rubber Act, 1947-Sec­ tion 2 (.xxvii), Sec. 2(.u:v ), Section 5, Schedule I Entry 71/Section 12-Purchase tu111ove1~omputation of----Collection of excise duty under Section 12(2) of C the Rubber Act in the from of cess either from the owner of the a duty of excise on all 1ubberproduced in India--!ncidence of duty is directly relatable to the production of 111bber-Merely because the excise duty, which would essentially be payable at the time of production of ntbber is realised at D a later point of time it cannot mean that the excise duty,
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