State Of Kerala Rep.By vs T.Thilakan on 25 February, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 385 of 2006()


1. STATE OF KERALA REP.BY
                      ...  Petitioner

                        Vs



1. T.THILAKAN,
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  :SRI.N.MURALEEDHARAN NAIR

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN

 Dated :25/02/2009

 O R D E R
      C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ.
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                            S.T.Rev. NO: 385 OF 2006
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                     Dated this the 25th February, 2009.

                                        JUDGMENT

RAMACHANDRAN NAIR, J.

Heard Special Govt. Pleader appearing for the petitioner and

counsel appearing for the respondent. The question raised is

whether ground level water tank constructed is a civil construction

work entitling the respondent for payment of tax at compound rate

under Section 7(7) of the KGST Act. The Tribunal on facts found

that the tank is a civil construction work. We do not think there is

any justification for our interfering with this finding of fact. State

has no case that the tank is constructed with anything other than

civil construction materials like cement, concrete, steel etc. We

therefore dismiss the S.T.Revision. However we make it clear that

the officer should verify the collection of tax by the dealer so that if

excess tax is collected the same should be forfeited.

C.N. RAMACHANDRAN NAIR
Judge

K. SURENDRA MOHAN
Judge

jj

K.K.DENESAN & V. RAMKUMAR, JJ.

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M.F.A.NO:

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JUDGMENT

Dated: