2009 (3) TMI 919

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....MACHANDRAN NAIR J.-Appeal is filed against clarification issued by the Commissioner of Commercial Taxes under section 94 of the Kerala Value Added Tax Act, 2003. The appellant among other things is a manufacturer and dealer in drugs and medicines. Even though an application for compounding was not filed in form 1D, the appellant was remitting tax at the compounded rate, that is, at four per cent o....

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....ility. We have heard counsel appearing for the appellant and the Government Pleader appearing for the respondents. We do not find anything wrong with the Commissioner's order because even without a formal application for compounding, the appellant adopted the scheme of compounding for payment of tax in respect of drugs and medicines which is at four per cent on MRP. Proviso (b) to Explanation....