State Of Kerala vs M/S. Aiswarya Builders on 20 March, 2009

       

  

  

 
 
  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.
                 --------------------------------------------
                       S.T.Rev. No. 28 OF 2007
                 --------------------------------------------
                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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