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    <title>2009 (6) TMI 953 - KERALA HIGH COURT</title>
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    <description>The court partially upheld the appeal, directing the assessing officer to determine eligibility for compounding tax at a compounded rate for works contracts involving the supply and installation of kitchen cabinets. The judgment recognized the divisible nature of the contract, allowing tax payment at the scheduled rate for specified goods and permitting compounding for the remaining work related to fabrication, supply, and installation of kitchen cabinets. The court emphasized that there should be no absolute prohibition against paying tax at a compounded rate for works contracts encompassing these activities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164768</link>
      <description>The court partially upheld the appeal, directing the assessing officer to determine eligibility for compounding tax at a compounded rate for works contracts involving the supply and installation of kitchen cabinets. The judgment recognized the divisible nature of the contract, allowing tax payment at the scheduled rate for specified goods and permitting compounding for the remaining work related to fabrication, supply, and installation of kitchen cabinets. The court emphasized that there should be no absolute prohibition against paying tax at a compounded rate for works contracts encompassing these activities.</description>
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      <pubDate>Tue, 16 Jun 2009 00:00:00 +0530</pubDate>
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