2011 (7) TMI 1071

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.... Thanu Pillai and K.P. Joy for the appellant Mohammed Rafiq, Government Pleader, for the respondents JUDGMENT This is an appeal filed under section 62(1) of the Kerala Value Added Tax Act, 2003, challenging the order issued by the Authority for Clarification under section 94 of the Act. We have heard learned counsel appearing for the appellant and learned Government Pleader appearing f....

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....e is admittedly of the length of 55cm and width of 22.5cm and the appellant paid tax at Rs. 1,60,000 p. a. However, the Intelligence Wing of the Department noticed that the appellant's machine falls under item (iii) above and the appellant is therefore liable to pay tax at Rs. 3,20,000 p.a. as against Rs. 1,60,000 paid, which is only half the rate payable. Consequently, additional demand is ra....

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....of machines provided in the above classifications is that generally the width of machines are standard and the range of difference is very little. What is significant is the length of the machine, which is determinative of the volume and quantity of the stone chips produced by use of the machine. We, therefore notice that incidents of tax is directly related to the length of the machines, width re....