https://www.taxtmi.com/caselaws?id=371097 The court upheld the initial judgment, ruling that dealers producing M-Sand using specific machines are not liable for separate assessment under the Kerala Value Added Tax Act when opting for compounding under Section 8. The court emphasized that the compounding scheme covers M-Sand production by dealers engaged in granite metal production, regardless of the machines used. The judgment clarified that the legislative intent and previous interpretations support exempting M-Sand from separate assessment, dismissing the government's challenge and ordering no costs to be awarded to either party. en-us Mon, 12 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371097 The court upheld the initial judgment, ruling that dealers producing M-Sand using specific machines are not liable for separate assessment under the Kerala Value Added Tax Act when opting for compounding under Section 8. The court emphasized that the compounding scheme covers M-Sand production by dealers engaged in granite metal production, regardless of the machines used. The judgment clarified that the legislative intent and previous interpretations support exempting M-Sand from separate assessment, dismissing the government's challenge and ordering no costs to be awarded to either party. Case-Laws VAT and Sales Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371097