M/S.Wiso Infrastructure Ltd vs State Of Kerala on 7 October, 2009

Kerala High Court
M/S.Wiso Infrastructure Ltd vs State Of Kerala on 7 October, 2009
       

  

  

 
 
  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.
                   --------------------------------------------
                   S. T. Rev. No. 205 & 206 OF 2009
                   --------------------------------------------
                 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.

2

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

3

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