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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether manufactured sand produced by dealers who had opted for compounding under Section 8 of the Kerala Value Added Tax Act, 2003 was liable to separate assessment merely because it was produced through VSI/HSI machines.
Analysis: The proviso to Section 8 exempted manufactured sand produced by dealers who opted to pay compounded tax, and the exemption was not confined to sand produced only by the primary or secondary crushers mentioned in Section 8(b). The legislative scheme treated the compounding levy as unit-based and linked to the crushing unit, not to a distinction between different machines producing the same commercial product. The later introduction of a separate compounding fee for VSI/HSI from 2014-15 supported the view that, for the earlier period, such sand was already covered by the exemption. The distinction between manufactured sand and M-sand was also rejected as commercially unreal.
Conclusion: The dealers were not liable to separate assessment for M-sand produced by VSI/HSI while remaining under the compounding scheme.
Ratio Decidendi: Where a statutory compounding provision grants exemption from separate assessment for manufactured sand produced by opting dealers, the exemption extends to sand produced by different machines within the same unit unless the statute expressly limits it otherwise.
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