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    <title>2017 (9) TMI 1728 - KERALA HIGH COURT</title>
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    <description>Compounded tax classification under the KVAT Act depends on the production capacity of the crushing machine, and that capacity is determined by the machine&#039;s jaw size, not the motor horse power fitted to it. Information from the Mining and Geology Department could not override the statutory criterion where the assessee&#039;s declared jaw size was not in dispute. Reassessment orders made on the basis of horse power were therefore unsustainable and were quashed.</description>
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      <description>Compounded tax classification under the KVAT Act depends on the production capacity of the crushing machine, and that capacity is determined by the machine&#039;s jaw size, not the motor horse power fitted to it. Information from the Mining and Geology Department could not override the statutory criterion where the assessee&#039;s declared jaw size was not in dispute. Reassessment orders made on the basis of horse power were therefore unsustainable and were quashed.</description>
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