IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 28 of 2007()
1. STATE OF KERALA.
... Petitioner
Vs
1. M/S. AISWARYA BUILDERS,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.R.RAMADAS
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN
Dated :20/03/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
K. SURENDRA MOHAN, JJ.
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S.T.Rev. No. 28 OF 2007
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Dated this the 20th day of March, 2009
JUDGMENT
Ramachandran Nair,J.
The question raised in the Revision filed by the revenue is
whether construction of drainage canal entitles the respondent for
payment of tax at compounded rate under Section 7(7) of the KGST
Act. Admittedly canal is covered by the provision and the question is
only whether drainage canal which is narrow in dimension is also
covered. We do not think there can be any distinction with reference to
dimension of canal. So long as the purpose of the canal is for drainage
of water, work is eligible to be assessed under Section 7(7), irrespective
of whether it is narrow or not. We therefore uphold the order of the
Tribunal and dismissed the Tax Revision.
(C.N.RAMACHANDRAN NAIR)
Judge.
(K. SURENDRA MOHAN)
Judge.
kk
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