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    7. The 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, indicates to the intake volume of granite boulders/ metal for crushing, at a given point of time.

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    1. M/s. Metarock (P) Ltd, Kollam has preferred an application U/s 94 of the Kerala Value Added Tax Act, 2003, seeking clarification on whether m-sand obtained as a bye product on shaping the granite metals produced in a compounded crusher unit by using a separate machine installed for the purpose is exempt U/s 8(b) of the Act. 2.

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    7. The 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, indicates to the intake volume of granite boulders/ metal for crushing, at a given point of time.

  • DEPARTMENT OF COMMERCIAL TAXES, KERALA

    1. M/s. Metarock (P) Ltd, Kollam has preferred an application U/s 94 of the Kerala Value Added Tax Act, 2003, seeking clarification on whether m-sand obtained as a bye product on shaping the granite metals produced in a compounded crusher unit by using a separate machine installed for the purpose is exempt U/s 8(b) of the Act. 2.

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