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1 - 10 of 20 (0.25 seconds)Section 5 in Forest Rules [Entire Act]
Section 2 in Forest Rules [Entire Act]
Section 12 in Forest Rules [Entire Act]
Section 17 in Forest Rules [Entire Act]
The Kerala General Sales Tax Act, 1963
State Of Kerala vs M/S Madras Rubber Factory Ltd. Etc. Etc on 19 December, 1997
It is this decision of the Full Bench which is reversed by the Supreme Court in [1998] 108 STC 583; (1998) 6 KTR 118 (SC) (State of Kerala v. Madras Rubber Factory Ltd.). The question involved in the case before the Supreme Court was as to whether rubber cess payable under statutory obligation will form part of the producers' turnover. The Supreme Court, after adverting to the provisions of the Act, particularly Sections 2(xxvii) and 5(xxv) and the relevant Rules and Sections 12(1) and (2) of the Rubber Act and Rule 33D of the Rubber Rules, reversed the decision of the Full Bench and held that the cess which is collected is the duty of excise on all rubber produced in India is evident from the provisions of Section 12(1) of the Rubber Act, that the rate of cess is prescribed under Section 12(1) itself, that the excise duty referred to in Section 12(1) is not determined with reference to any price, but the duty is determined by applying a fixed rate to the weight of the rubber produced. The change brought about by the amendment of Sub-section (2) of Section 12 is that the duty is to be collected by the Board in accordance with the rules made in this behalf either from the owner of the estate on which the rubber is produced or from the manufacturer by whom such rubber is used. The court observed that the opening words of Sub-section (2) of Section 12 refers to "the duty of excise levied under Sub-section (1)" is important and these words clearly provides that the levy of excise duty is not under Sub-section (2) but under Sub-section (1) of Section 12 of the Rubber Act. It is observed that by reason of Section 12(1) of the Rubber Act, a cess at the rate prescribed is statutorily levied on the rubber so produced and the liability to pay the said amount of cess gets attached to the rubber so produced and that the duty element would be inherent in the price which is paid for the purchase of the said goods. It was further observed that the duty of excise is one which directly relates to the production or manufacture of goods, but can be collected at a latter stage is now no longer open to doubt.