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3) For a dealer having mechanized stone crushing unit. COMPOSITION TAX RETURN UNDER THE VAT ACT, 20212.3) Balance Turnover liable for Composition Tax (Box no.2 . 1 Box No.2.2) 3) For a dealer having mechanized stone crushing unit Size of Crushing Machine Number of Crushing Machine Tax Per machinery (in case of Granite Metal Crushing unit) Tax Per machinery (in case of.
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Apr 29, 2020 Jul 25, 2018 In Lal Kunwa Stone Crusher case (supra), the decision relied upon by Shri Giri, this Court has considered that whether on crushing stone boulders into gitti, stone chips and dust different commercial goods emerge so as to amount to manufacture as per the definition of manufacture under Section 2(e-1) of the U.P. Sales Tax Act.
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