https://www.taxtmi.com/caselaws?id=164003 Clarification powers under the Kerala General Sales Tax Act and Kerala Value Added Tax Act are limited to resolving doubt and cannot be used to contradict the statute, the Rules, or create a tax liability not found in the enactment. On a plain reading of the provisions governing compounded tax for primary crushers, the applicable rate is 50 per cent of the rate for the relevant size category, not 50 per cent of the aggregate of rates applicable to other crushers in the unit. The text emphasises that no additional concept such as "aggregate" can be read into the statutory scheme. en-us Thu, 05 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164003 Clarification powers under the Kerala General Sales Tax Act and Kerala Value Added Tax Act are limited to resolving doubt and cannot be used to contradict the statute, the Rules, or create a tax liability not found in the enactment. On a plain reading of the provisions governing compounded tax for primary crushers, the applicable rate is 50 per cent of the rate for the relevant size category, not 50 per cent of the aggregate of rates applicable to other crushers in the unit. The text emphasises that no additional concept such as "aggregate" can be read into the statutory scheme. Case-Laws VAT and Sales Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164003