Small concrete block liable to VAT at 4% as it falls under Entry No. 18(5) of Third Schedule of Kera

CST & VAT : Where assessee was engaged in manufacture of small concrete block which was used in between steel structure and shutter to enable steel structure to be few inches above shutter level so that if different blocks were placed in different places it would maintain a uniform level for steel to be placed within concrete slab, said product would fall under Entry No. 18(5) of Third Schedule of Kerala Value Added Tax Act, 2003 and taxable at rate of 4 per cent