https://www.taxtmi.com/caselaws?id=371097 Manufactured sand produced by dealers who had opted for compounding under the Kerala Value Added Tax Act was treated as covered by the exemption from separate assessment, even when the sand was produced through VSI/HSI machines. The compounding scheme was read as unit-based and linked to the crushing unit, not to the type of machine used to produce the same commercial product. The later introduction of a separate compounding fee for VSI/HSI from 2014-15 reinforced that the earlier period was already within the exemption. The distinction between manufactured sand and M-sand was rejected as commercially unreal, so dealers remained outside separate assessment for such production. 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 Manufactured sand produced by dealers who had opted for compounding under the Kerala Value Added Tax Act was treated as covered by the exemption from separate assessment, even when the sand was produced through VSI/HSI machines. The compounding scheme was read as unit-based and linked to the crushing unit, not to the type of machine used to produce the same commercial product. The later introduction of a separate compounding fee for VSI/HSI from 2014-15 reinforced that the earlier period was already within the exemption. The distinction between manufactured sand and M-sand was rejected as commercially unreal, so dealers remained outside separate assessment for such production. Case-Laws VAT and Sales Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371097