IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 205 of 2009()
1. M/S.WISO INFRASTRUCTURE LTD.,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
For Petitioner :SRI.T.M.SREEDHARAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN
Dated :07/10/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
V.K. MOHANAN, JJ.
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S. T. Rev. No. 205 & 206 OF 2009
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Dated this the 7th day of October, 2009
O R D E R
Ramachandran Nair, J.
The question raised pertains to rate of tax on turnover of
construction of water storage tank called in the contract as water body
at ground level for one year and another construction of overhead water
storage tank for both the years. Petitioner claims concessional rate of
tax at 2% under Section 7(7) of the KGST Act. However, the benefit is
declined for the reason that water pond or water storage tank is
covered under the civil construction work only through the introduction
of Explanation in 2004. However, a Full Bench of this Court has taken
the view that Explanation is only clarificatory in nature and therefore
construction of water pond or water storage tank or overhead water
storage tank is in the nature of civil construction work.
S.T. Revisions are therefore allowed by directing the assessing
officer to verify the contract copies and grant concessional rate of tax at
2% in respect of contract amount pertaining to the above two works.
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However, if the petitioner has supplied pipes or pumping system or any
other equipment, the same should be assessed at the appropriate rate.
Similarly, the officer will call for details of sales tax reimbursements
by the awarder and if any excess tax is collected, the same should be
forfeited under Section 46A(1) of the Act.
(C.N.RAMACHANDRAN NAIR)
Judge.
(V.K. MOHANAN)
Judge.
kk
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