https://www.taxtmi.com/caselaws?id=377632 An advance ruling application concerning whether steam produced from waste is taxable or exempt under the Kerala VAT regime was rejected as not maintainable because the prescribed advance-ruling fee was not fully paid. The Authority noted that the applicant paid only the SGST component, did not remit the deficit after intimation, and therefore failed to satisfy the statutory and administrative fee requirement for maintainability. As a result, the Authority declined to examine the substantive taxability question, leaving the issue of whether steam is a taxable commodity under VAT undecided. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377632 An advance ruling application concerning whether steam produced from waste is taxable or exempt under the Kerala VAT regime was rejected as not maintainable because the prescribed advance-ruling fee was not fully paid. The Authority noted that the applicant paid only the SGST component, did not remit the deficit after intimation, and therefore failed to satisfy the statutory and administrative fee requirement for maintainability. As a result, the Authority declined to examine the substantive taxability question, leaving the issue of whether steam is a taxable commodity under VAT undecided. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377632