Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 317 - KERALA HIGH COURTApplication for remitting the tax at the compounded rate under Section 8 (b) of the KVAT Act was rejected - opportunity of being heard - Held that :- the respondents are not justified in having rejected the application for compounding, placing reliance on Section 8 (f) (ii), which even according to them is applicable only to gold/silver .... dealers. There is no case for the respondents that there is any enabling provision under Section 8 (b) which is applicable to the petitioner, who is a dealer in metal crusher unit, to reject the compounding application. When the respondents contend that Section 8 (f) (ii) exclusively deals with dealers in gold, silver, they also rely on the same clause to reject the compounding application, which cannot be a paradox. If Section 8 (f) (ii) does not pertain or is applicable to the persons like the petitioner who are doing the business in metal crusher, how the said clause can be used to reject an application for compounding, is a matter mystery.. - the said order is not correct or sustainable. - Decided in favor of assessee.
|