Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1728 - KERALA HIGH COURTReopening of assessment - demand of differential tax - classification of Crusher machine - Held that:- Ass per the statutory scheme of payment of compounded tax under Section 8 (f), the tax payable is based on the production capacity of the machine, which in turn is determined by the jaw size of the crushing machine concerned. The capacity of the machine, based on the power of the motor affixed to the machine, is not the criteria that is specified under the Act for classifying a machine for the purposes of tax. The material received from the Mining and Geology Department is wholly irrelevant to the determination of the capacity of the machine for the purposes of payment of tax under the KVAT Act - Petition allowed - decided in favor of petitioner.
|