In the assessment year 2007-08, the petitioner had only one secondary crusher in the unit for their use. Therefore, they opted for payment of tax at compounded rate as provided …
DetailsThe petitioner's contention emanates from the fact that there is no definition of "primary" and "secondary" crusher in the Kerala Value Added Tax Act, 2003 [for brevity "KVAT Act"]. …
DetailsKERALA VALUE ADDED TAX ACT,2003 . An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. ... primary crusher shall also be reckoned for the purpose of computation of the quantum of compounded tax and the rate applicable for …
DetailsWhat is the compounded rate of tax applicable to primary crushers in terms of the similarly worded explanations occurring at the foot of Section 7 (1) (b) of the Kerala …
Detailskerala value added tax act, 2003 – advance tax on evasion-prone items – imposed: 51/06: kvat act,2003- transport of goods by persons other than registered dealers- documents to be insisted: 52/06: kvat act,2003- kerala finance act,2006-rate of tax on paints-clarification – circular 43/06- modified: 53/06
DetailsTHE KERALA VALUE ADDED TAX ACT, 2003 {UPDATION UPTO FINANCE ACT 2014} An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. Preamble.- WHEREAS it is expedient to consolidate and amend the law relating to
DetailsDownload GST Overview and Model GST Law: Parcel Agencies Awarder e-Consignment e-Registration Designed and Developed by CMC Limited ( A TATA Enterprise) Site best viewed in Microsoft Internet Explorer 6.0+ in 1024x768 resolution. ...
DetailsThe Kerala Taxation Laws (Amendment) Act, 2023; The Kerala State GST (Amendment) Ordinance, 2020; ... The Kerala Value Added Tax (Second amendment) Rules, 2024; KVAT Rules 2005 . GST Rules Central GST Rules . Central Goods and Services Tax (CGST) Rules,2017 Part – B (FORMS)
DetailsThe applicant has referred the first proviso to sub-section (b) of Section 8 of the Kerala Value Added Tax Act, 2003 which reads provided that in the case of dealers, who opted …
DetailsKVATIS (Kerala Value Added Tax Information System) is the application software developed and deployed by the department to facilitate tax administration which can be accessed by the public through the gateway KVATIS intranet application was developed and deployed during 2007. The project became
DetailsThe complaint was allowed by the Forum giving following relief to the respondent/complainant:- 14. For the reasons...law, on discounted Maximum ... during the interregnum, the petitioner has..., THE KERALA VALUE ADDED TAX ACT APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM-686002. 4 DEPUTY COLLECTOR...
Detailswhere P is the opening stock value of the goods and R is the rate of tax applicable to the goods, including additional sales tax, if any, under the Kerala General Sales Tax Act 1963, (15 of 1963 ) (in the case of goods falling under the Fifth Schedule to the Kerala General Sales Tax Act, 1963, (15 of 1963 ), shall be the rate of tax, including additional sales …
DetailsRevenue is the petitioner. The petitioner in the instant revision challenges order of the Kerala Value Added Tax Appellate Tribunal, Ernakulam dated 2.5.2014 in T.A.(VAT) 127 of 2011/Annexure-C. The Tribunal through the order in Annexure-C reduced the penalty imposed on respondent/assessee from `26,099/- to `5000/-.
DetailsRevenue is the petitioner. The petitioner in the instant revision challenges order of the Kerala Value Added Tax Appellate Tribunal, Ernakulam dated 2.5.2014 in …
DetailsExplanation:-For the purposes of this clause, primary crusher shall also be reckoned for the purpose of computation of the quantum of compounded tax and the rate applicable for …
DetailsThe Law Amending the Law on Value-Added Tax ("RS Official Gazette", 93/2012) Article 50 . Filing tax returns, VAT payment and qualifying for VAT refund for the taxation periods in 2012 shall be performed in accordance with the provisions of the Law on Value Added Tax ("RS Official Gazette", 84/04, 86/04 - correction, 61/05 and 61/07). Article 51
DetailsSection 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 …
DetailsIn view of the facts stated supra, it is clarified that the rate of compounded tax payable on a crushing machine of the size 55.88 x 22.86 cms is Rs. 2,80,000/- per annum, as per Section 8(b)(iii) of the Kerala Value Added Tax Act, 2003, as amended vide Kerala Finance
DetailsU/s.94 OF THE KERALA VALUE ADDED TAX ACT, 2003. Members present are: 1. Abdul Jabbar.V.K, Joint Commissioner (General), O/o. ... compounded crusher unit by using a separate machine installed is exempt U/s 8(b) – Orders issued. ... (Law) Joint Commissioner (A&I) O/o CCT O/o CCT O/o CCT To, Sri. Parippally R. Vijayan, …
DetailsThe questions of law arising in this revision are: (i) Whether the Kerala Value Added Tax Appellate Tribunal was justified in having affirmed the computation of liability on …
DetailsJoint Commissioner (Law), Office of the Commissioner of Commercial Taxes, Thiruvananthapuram. 3. T.K. Ziavudeen. ... U/s 94 of the Kerala Value Added Tax Act, 2003 seeking clarification on the rate of tax of ... crushed metal, crusher sand, TMT steel, cement putty and hardware items. In certain cases, according to the requirement of the ...
DetailsKerala Value Added Tax Act, 2003. Section 25 [ View Judgements] Assessment of escaped turnover (1) Where for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax in any year or has been under- assessed or has been assessed at a rate lower than the rate at which it is assessable or …
DetailsThe size of the various machines referred in Section 8(b) of the Kerala Value Added Tax Act denotes the linear dimensions of the mouth of the crusher jaw, which, in turn, …
DetailsU/s.94 OF THE KERALA VALUE ADDED TAX ACT, 2003. Members present are: ... The applicant has requested to clarify the rate of tax due for crusher machine of the size 55cm x 22.86cm. 2 ... Joint Commissioner (Law) Deputy Commissioner (IA) O/o CCT O/o CCT O/o CCT . Author: ACER Created Date: 5/16/2011 2:47:20 PM ...
DetailsPE series jaw crusher is usually used as primary crusher in quarry production lines, mineral ore crushing plants and powder making plants.
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