TMI Blog2018 (12) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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. - O. T. Rev. No. 102 of 2018 - - - Dated:- 13-12-2018 - MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ. For The Petitioner : ADVS. SRI. VIJAYAN. K. U. AND SRI. K. V. VIMAL For The Respondent : SRI MOHAMMED RAFIQ, SR GP ORDER Vinod Chandran, J . The questions of law arising in this revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led only one cone crusher. However, the applications indicate additions and not replacements. In fact, if the case was as the assessee submits, the assessee had a remedy by way of approaching the Assessing Officer (AO) for revision of the compounding application under Rule 11(7) of the Kerala Value Added Tax Rules, 2005. The assessee without doing so, filed an application for addition of one primary crusher and two cone crushers. The AO sought to assess the petitioner under the compounding scheme for two primary crushers, two secondary crushers and one cone crusher for the entire year. In first appeal, the AO's order was affirmed. In second appeal, the Tribunal reduced the compounding fee of one primary crusher and one cone crusher to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing fees at ₹ 22,72,500/-. The AO had proceeded to demand the compounding fees as per both the said permissions, and no proceedings under Section 25 was initiated. There is hence no question of cancellation of either of the compounding applications. 5. In fact, the petitioner as was mentioned earlier, could have approached the AO, if the facts were otherwise and sought revision of the first permission with the deletion of the earlier crushers and introduction of the new crusher. The question whether deletion of two secondary crushers were possible at the close of two quarters is a moot question, which we will not deal with now. As of now, though the petitioner submits that the secondary crushers were discarded, there is absolutely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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