9911796707
TMI Blog2017 (9) TMI 1728X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 8 (f), the tax payable is based on the production capacity of the machine, which in turn is determined by the jaw size of the crushing machine concerned. The capacity of the machine, based on the power of the motor affixed to the machine, is not the criteria that is specified under the Act for classifying a machine for the purposes of tax. The material received from the Mining and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uses three crushers namely, one secondary crusher of size-II, one secondary crusher of size-III and a primary crusher. The petitioner opted to pay tax on compounded basis in terms of Section 8 (b) of the KVAT Act, 2003 and paid tax as applicable based on the jaw size of the machines that were used in his premises. It is seen that the classification of the machines as primary and secondary, and fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assifying the particular machine, that was classified by the petitioner as size II, as size III, and demanding a differential tax from the petitioner on the said basis. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. 3.The learned Government Pleader would submit, based on the counter affidavit filed on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying a machine for the purposes of tax. I, therefore, find that the material received from the Mining and Geology Department is wholly irrelevant to the determination of the capacity of the machine for the purposes of payment of tax under the KVAT Act. Inasmuch as there is no dispute with regard to the jaw size of the machine as declared by the petitioner at the time of opting to pay tax on compo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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