Section 8(b) in The Kerala Value Added Tax Act, 2003
(b)Any dealer producing granite metals with the aid of mechanized crushing machine may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at the following rates, namely:-(i)for each crushing machine of size not exceeding 30.48 cm x 22.86 cm = Rs.40,000 per annum;(ii)for the each crushing machine of size exceeding 30.48 cm x 22.86 cm but not exceeding 40.64 cm and 25.40 cm = Rs.1,40,000 per annum;(iii)for the each crushing machine of size exceeding 40.64 cm x 25.40 cm = Rs.2,80,000 per annum;(iv)for each cone crusher Rs.15,00,000 per annum.
