IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY WEDNESDAY, THE 12TH JANUARY 2011 / 22ND POUSHA 1932 OT.Rev.No. 14 of 2009() ----------------------- AGAINST THE ORDER IN T.A.(VAT)NO.206/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM. .................... PETITIONER/APPELLANT IN TA (VAT) 206/2008 ------------------------------------------------------------- M/S. THREE STAR GRANITES (P) LTD., ERUMAPETTI, THRISSUR DISTRICT BY ADV. SRI.R.RAMADAS RESPONDENT/RESPONDENT IN TA (VAT)206/2008 --------------------------------------------- STATE OF KERALA BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 12/01/2011, THE COURT ON 12/01/2011 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... O.T. Rev. No.14 of 2009 .................................................................... Dated this the 12th day of January, 2011. JUDGMENT Ramachandran Nair, J. The issue raised i.e. liability for tax at compounded rate for primary crushers used by stone crushing units, is covered by Single Bench judgment of this court in J & S GRANITES CO. VS. STATE OF KERALA reported in 2009(2) KLT 787. Both sides agree that the principle laid down in the judgment is accepted and amendment is carried out to get over the position laid down in the judgment. It is also conceded that amendment is carried out prospectively. So much so, we do not think there is any need to consider the correctness of the Single Bench judgment based on which amendment is carried out. Consequently we allow the revision case filed by the assessee vacating the order of the Tribunal with direction to the Assessing Officer to levy 2 tax at compounded rate on primary crusher based on the Single Bench judgment abovereferred. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms