APPLICATION FOR COMPOUNDING FOR THE
YEAR 2016-17 FOR METAL CRUSHER UNIT/M-SAND COMPOUNDING
EXERCISED BY THE PETITIONER ON 31/05/2016
P20 TRUE ... basis of the jaw size of the
crusher unit. The compounding scheme was hence on a
reasonable estimate of the maximum production, an individual
crusher
modifying the tax payable at compounded rates in respect of a metal crusher
unit operated by the petitioner. It is the case of the petitioner ... reply. It is also submitted that in the case of metal
crusher units compounding is granted on the capacity of the machines and by
misrepresenting
crushing units would take in secondary crusher and not primary crusher. Legislature has never used the expression "primary crusher and secondary crusher ... compounded rates. That means primary crusher and secondary crusher would also fall within the expression mechanised crushing unit. Article 265 of the Constitution provides that
crushers used within a
crusher unit. A different type of machine not
specifically noticed by the legislature, if and
when used by the crusher units ... produced
by such machines in the crusher units; which units
have admittedly opted to pay tax under the
compounding scheme. We specifically notice the
proviso
only one secondary
crusher unit in its unit till the year 2012-13 and therefore, the
orders permitting compounding were issued on that basis ... amount of compounded tax payable as the compounding in the
WP(C) NO. 29206 OF 2016
3
case of metal crusher units is dependent
EXHIBITS
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EXHIBIT P1- TRUE COPY OF THE FORM 1B COMPOUNDING APPLICATION FOR
METAL CRUSHER UNIT DATED 28/11/2012 E-FILED IN KVATIS ... unit where he
uses three crushers namely, one secondary crusher of size-II, one
secondary crusher of size-III and a primary crusher. The petitioner
petitioner is a registered firm engaged in operation of a
crusher unit. He compounded the liability under the Kerala Value
Added Tax Act in terms ... petitioner's case is that the operation of
the crusher unit was stayed by this Court on 06.10.2010 and
thereafter there was no commercial
year. M-sand
produced by the crusher units were exempted from tax
payment, if the crusher units were compounded. There was
however no compounding provision
crusher unit as per the
provisions of these rules, is found operating any
additional number of crushers than permitted or
found operating any crusher with ... registration for the metal crusher unit for
the financial year".
xxx xxx xxx
"R.111. Compounding of offences.-- (1) Any
offence punishable under
compounded tax in respect of the primary crushers would
be 50% of the total compounded tax arrived for the
secondary crushers in a crushing unit ... impugned Circular that the compounded tax in respect of
primary crushers would be 50% of the total compounded tax
WPC.23980/07 & con. cases
