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2009 (3) TMI 931 - HC - VAT and Sales TaxWhat is the compounded rate of tax applicable to primary crushers in terms of the similarly worded Explanations occurring at the foot of section 7(1)(b) of the Kerala General Sales Tax Act, 1963, hereinafter, "the KGST Act", and section 8(b) of the Kerala Value Added Tax Act, 2003, for short, "the KVAT Act"? Held that:- Writ petitions allowed, quashing Circular No. 11/ 07 dated February 28, 2007 issued by the Commissioner of Commercial Taxes and it is declared that the compounded rate of tax on primary crusher is 50 per cent of the respective rates mentioned in clauses (i), (ii) and (iii), respectively of section 7(1)(b) of the KGST Act and section 8(b) of the KVAT Act, depending upon the size of the primary crusher in each case. It is also declared that the clarification issued by the Commissioner of Commercial Taxes as per order No. C3.44514/04/CT dated April 2, 2005 is in terms of the declaration made herein. All impugned proceedings contrary to the declaration in this judgment are quashed. Any payments made by the dealers contrary to the declaration of law as contained in this judgment will be refunded in accordance with law.
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