2001 (12) TMI 851

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..... Authority. The contract which gives rise to these petitions along with the schedule of the work is produced in these petitions as annexure-A. The question is with regard to the rate of tax applicable to the taxable turnover on the item of work which is treated as works contract. The assessment was at the rate of 12.5 per cent applicable to item 15 of the Fourth Schedule to the Kerala General Sales .....

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..... ioner is engaged in excavation and laying of pipeline, filling of the earth, etc. Besides this, the petitioner was also engaged in the work of joining the pipes and installed small structures for fixing public taps. Item No. 15 of the Fourth Schedule describes the entry as follows: "Supply and erection of sanitary fittings and articles for pumping drainage, sewages, etc." It is obvious that only .....

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..... on the turnover and we therefore find that the Tribunal has committed an error of law in describing the contract as one coming under item 15 of the Fourth Schedule to the Kerala General Sales Tax Act. We, therefore, reverse the order of the Tribunal on this issue and direct assessment on the petitioner's taxable turnover in respect of all these years at the rate applicable to civil work. T.R.Cs. .....

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