https://www.taxtmi.com/caselaws?id=277783 Dealers opting for compounding under Section 8(b) of the Kerala VAT Act were treated as taxed on the basis of the specified crushing machines used for producing granite metal, with manufactured sand generated in that process not subject to separate assessment. The use of VSI/HSI machines to further process or shape the material did not change this position, because those machines were not included in the compounding scheme then in force. A later amendment prescribing specific rates for VSI/HSI machines was regarded as substantive and prospective, confirming that such machines were not covered earlier. On that basis, separate assessment and the demand notices were unsustainable. en-us Fri, 06 Mar 2015 00:00:00 +0530 Mon, 24 Dec 2018 06:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277783 Dealers opting for compounding under Section 8(b) of the Kerala VAT Act were treated as taxed on the basis of the specified crushing machines used for producing granite metal, with manufactured sand generated in that process not subject to separate assessment. The use of VSI/HSI machines to further process or shape the material did not change this position, because those machines were not included in the compounding scheme then in force. A later amendment prescribing specific rates for VSI/HSI machines was regarded as substantive and prospective, confirming that such machines were not covered earlier. On that basis, separate assessment and the demand notices were unsustainable. Case-Laws VAT and Sales Tax Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277783