https://www.taxtmi.com/caselaws?id=372462 A compounding proviso under the Kerala Value Added Tax Act was interpreted to cover manufactured sand produced by dealers who had opted for compounding, so separate assessment was not warranted merely because the sand was generated through VSI/HSI machines rather than the crushers expressly listed in the compounding clause. The later introduction of a separate compounding fee for VSI/HSI from 2014-15 was treated as confirming that the earlier regime already covered such manufactured sand. On that footing, a notice under Section 67 based on alleged non-disclosure and taxability of M-sand had no valid foundation and could not stand. en-us Mon, 17 Dec 2018 00:00:00 +0530 Mon, 24 Dec 2018 07:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372462 A compounding proviso under the Kerala Value Added Tax Act was interpreted to cover manufactured sand produced by dealers who had opted for compounding, so separate assessment was not warranted merely because the sand was generated through VSI/HSI machines rather than the crushers expressly listed in the compounding clause. The later introduction of a separate compounding fee for VSI/HSI from 2014-15 was treated as confirming that the earlier regime already covered such manufactured sand. On that footing, a notice under Section 67 based on alleged non-disclosure and taxability of M-sand had no valid foundation and could not stand. Case-Laws VAT and Sales Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372462