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<h1>Kerala HC rules in favor of contractor, overturns Tribunal's decision on assessment rate for civil work.</h1> <h3>S. Philipose Versus State of Kerala</h3> The Kerala HC ruled in favor of the contractor, directing assessment at the applicable rate for civil work instead of the higher rate for supplying ... - The Kerala High Court ruled that a contractor working for the Kerala Water Authority was incorrectly assessed for tax at a rate of 12.5%. The Court found that the contract was for civil work, not for supplying sanitary fittings, and directed assessment at the rate applicable to civil work. The Tribunal's decision was reversed, and the case was disposed of accordingly.