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2018 (12) TMI 1016 - HC - VAT and Sales TaxLiability of tax - secondary machines which are in fact discarded by the petitioner-assessee on installation of a cone crusher - compounding proceedings - Held that:- Though the petitioner submits that the secondary crushers were discarded, there is absolutely nothing to show that the same were not being operated. In fact, the question of law raised by the petitioner, specifically No.4, indicates that the secondary crushers were discarded for reason of the two crushers being worn out, which indicates that the crushers are still existing in the unit. There is absolutely no document produced to evidence that the crushers having been removed or the AO intimated of such removal. The petitioner is obliged to satisfy the compounding fee for one primary crusher and two secondary crushers. The petitioner as per the second permission granted, has to satisfy the compounding fee for one primary crusher and one cone crusher for the two later quarters of the assessment year. Revision dismissed.
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