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State of Kerala Vs. Madras Rubber Factory Ltd.

Court : Supreme Court of India

Subject : Sales TaxExcise

Acts : Kerala General Sales Tax Act, 1963 - Sections 2 and 5; Rubber Act, 1947 - Sections 12 and 12(1); Rubber (Amendment) Act, 1960; Rubber Rules - Rule 33D

Reported in : AIR1998SC723; JT1997(10)SC298; 1998(1)KLT201(SC); 1997(7)SCALE804; (1998)1SCC616; [1997]Supp6SCR698; [1998]108STC583(SC)

1947 on the purchase turnover of the dealers, it is appropriate to refer to the relevant provisions, namely, Section 12 of the Rubber Act, 1947 and Rule 33 D framed under the said Act, which are as follows … 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, 1963.3. M/s.

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. B ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 2 and 41; Rubber Act, 1947 - Sections 3, 12, 12(1), 12(2), 12(3), 12(4), 12(5), 12(6) and 20; Rubber (Amendment) Act, 1960; Rubber Rules - Rule 33D; Andhra Pradesh General Sales Tax Act; Andhra Pradesh Distillery Rules; Central Excise Act; Central Excise Rules

Reported in : 1987(11)ECC96; 1988(33)ELT664(Ker)

Section 41 of the Kerala General Sales Tax Act.2. Rubber cess is' payable under Section 12 of the Rubber Act, 1947 (Central Act 24 of 1947). Section 12 as it originally stood is extracted below :'Imposition of rubber cess.

Madras Rubber Factory Limited (Mrf Limited), Madras Vs. Rubber Board, ...

Court : Kerala

Subject : Constitution

Acts : Rubber Act, 1947 - Sections 3, 12, 12(1) and 12(2); Rubber Rules, 1955 - Rule 33D; Constitution of India - Article 14

Reported in : AIR1982Ker257; 1984(3)ECC328; 1984(17)ELT81(Ker)

Factory Limited under Article 226 of the Constitution of India for a declaration that Section 12(1) of the Rubber Act 24 of 1947 (for short the 'Act') is violative of Article 14 of the Constitution if construed as

T.T.K.-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(193)ELT169TriDel

importation, to the extent equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947 on rubber produced/manufactured in India as on the said date? 2. It appears that the appellants had challenged

Shri Krishna Rubber Works Vs. the Union of India (Uoi)

Court : Mumbai

Subject : Civil

Reported in : (1971)73BOMLR496

Article 226 of the Constitution of India challenging the validity of a levy under Section 12 of the Rubber Act, 1947, as amended in 1960 and the Rules framed thereunder and recoveries made and demand notice issued in respect

Rubfila International Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Commercial

Acts : Rubber Act, 1947 - Sections 12(1), 12(2), 12(7) and 25; Constitution of India - Article 14

Reported in : 2009(3)KLJ443

P1, the notification is issued in exercise of power conferred on the Union Government by Sub-section (1) of Section 12 of the Rubber Act 1947 (hereinafter referred as the Act for short). For an easy reference Section 12(1) … of India. Further, it is issued by the Central Government without there being any power derived under the Rubber Act, 1947. If the Units engaged in export of Rubber products, such as EOUs, Units situated at SEZs and EPZs

Tvs Srichakra Ltd. Vs. State of Kerala and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Rubber Act, 1947 - Sections 12 and 12(1); Rubber Rules, 1955 - Rules 33, 33A, 33B and 33D(1); Constitution of India - Articles 14, 245, 246 and 269

Reported in : (2008)11VST748(Ker)

excise duty and is tax on manufacturer. The rubber cess is charged as per Section 12 of the Rubber Act, 1947. Section 12 of the Rubber Act reads as follows:12. Imposition of new rubber cess.--(1) With effect from such date as

Jullunder Rubber Goods Manufacturers' Association Vs. the Union of Ind ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 14 and 248

Reported in : AIR1970SC1589; (1969)2SCC644; [1970]2SCR68

by way of excise duty on the rubber used by manufacturers of chappals under the provisions of the Rubber Act 1947, (Act XXIV of 1947) as amended, hereinafter called the Act, have been assailed.2. M/s. Jullundur Rubber Goods Manufacturers' … framed and the relevant notification issued thereunder of a duty as a result of the amendment made in Section 12 of the Act by the Rubber Amendment Act of 1960. A learned Single Judge dismissed the writ petition

Tik-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(190)ELT47TriDel

date of importation) to an extent equal to the amount of CESS leviable under Section 12 of the Rubber Act, 1947 on natural rubber manufactured produced in India (as on the said date)".The other two matters came to be

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Reported in : [1989]74STC56(Ker)

in the State by a dealer who is liable to tax under Section 6 of the Act. Under Section 12 of the Rubber Act, 1947 read with the Rubber Rules, the revision petitioner-assessee had paid cess to the … arises for consideration in these cases is whether the cess payable and paid by the manufacturers, under the Rubber Act, 1947 and the Rules, will form part of their purchase turnover, under the Kerala General Sales Tax Act. In