9911796707
TMI Blog2010 (9) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act, 1963 which provides for assessment of works contracts not specifically mentioned in items 1 to 21 of the Schedule. The contracts involved which are claimed to be civil works by the assessee are essentially pipe laying works done by them for the Kerala Water Authority in which pipes were also supplied by the assessees. Overruling assessee's claim, the assessments were done treating the work as falling under entry 15 of the Fourth Schedule and the same was confirmed in first appeal. However, in the second appeals filed by the assessees, though the Tribunal did not accept their claim it reversed the findings of the first appellate authority and the assessing authority and held that the work falls under the residual entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under entry 15, we have to consider whether the assessment is tenable or not and if so, we have to necessarily reverse the order of the Tribunal by allowing the revision cases. The residual entry applies only to cases which are not covered by any of the specific entries. Entry 15 is extracted hereunder: "Supply and erection of sanitary fittings and articles for pumping, drainage, sewages, etc." 4. We find that the issue is squarely covered by our decision in the case of S. Philipose reported in [2002] 126 STC 210 (Ker) referred above. Even though the counsel for the assessees contended that pipe laying work for the water authority involves digging of canals and laying of pipelines on stable bed of land and both pipes and canals are used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng laying and fixing of pipes and pipe fittings. 5. The counsel for the petitioner in STRV No. 147 of 2010 and STRV 151 of 2010 contended that some items of work involved are construction of pump house and water tanks. Of course, if separate works are awarded for construction of water tanks and buildings to house pumps and if the works are done with bricks, concrete, etc., such works are assessable as civil works. However, we do not find any findings on this in the Tribunal's order and no such question is raised in the revisions also. 6. In view of our above findings, the two revisions filed by the State (STRV Nos. 118 of 2010 and 123 of 2010) are allowed reversing the orders of the Tribunal and by confirming the assessments. The revi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
