Ramachandran Nair, J. –

This is an appeal filed under Section 62(1) of the Kerala Value Added Tax Act challenging the order issued by the authority for clarification under Section 94 of the Act.

2. We have heard learned counsel appearing for the appellant and learned Government Pleader appearing for the respondent.

3. The appellant applied for payment of tax at compounded rate in respect of the stone crushing unit installed and run by the appellant. Stone crushing units are entitled to remit tax at compounded rate based on the size (length and width) of the machine used for crushing the stone. The compounded rates provided for the machines of different sizes under Section 8(b) are the following:-

"(i) for each crushing machine of size not exceeding 30.48cm x 22.86cm = Rs.50,000/- p.a.

(ii) for the each crushing machine of size exceeding 30.48cm x 22.86cm but not exceeding 40.64cm and 25.40cm = Rs.1,60,000/- p.a.

(iii) for each crushing machine of size exceeding 40.64cm x 25.40cm = Rs.3,20,000/- p.a.

(iv) for each cone crusher Rs.7,50,000/- p.a."

4. The appellant's machine is admittedly of the length of 55cm and width of 22.5cm and the appellant paid tax at Rs.1,60