https://www.taxtmi.com/caselaws?id=258241 Under the Kerala Value Added Tax compounding scheme for granite metal units, tax is computed with reference to the primary and secondary crushers employed by the dealer in the relevant business, so crushers across multiple units operated by the same dealer are reckoned together rather than unit-wise. The Commissioner may also exercise discretion under the separate-units provision by applying the nature of the business as a relevant yardstick. On that basis, granite metal units carrying on the same line of business may be treated as one unit for levy, assessment and collection, and such treatment is not inherently arbitrary or illegal. en-us Tue, 16 Sep 2014 00:00:00 +0530 Fri, 03 Apr 2015 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258241 Under the Kerala Value Added Tax compounding scheme for granite metal units, tax is computed with reference to the primary and secondary crushers employed by the dealer in the relevant business, so crushers across multiple units operated by the same dealer are reckoned together rather than unit-wise. The Commissioner may also exercise discretion under the separate-units provision by applying the nature of the business as a relevant yardstick. On that basis, granite metal units carrying on the same line of business may be treated as one unit for levy, assessment and collection, and such treatment is not inherently arbitrary or illegal. Case-Laws VAT and Sales Tax Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258241