Broad construction of civil works provision treats a boat jetty as a building for compounded-rate tax treatment.

Section 7(7) of the Kerala General Sales Tax Act was construed broadly to include a boat jetty as a civil work eligible for compounded-rate taxation. Because the jetty consisted of concrete pillars, a platform and protective stone construction, and functioned as a boarding and alighting structure, it was treated as technically falling within the expression "building". The later expansion of the provision to all civil construction works reinforced that legislative intent was not confined to a narrow category. The assessee's claim succeeded, and the Tribunal's grant of compounded-rate treatment was sustained.

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Issues: Whether construction of a boat jetty qualifies as a "building" or otherwise as a civil work for the purpose of payment of tax at the compounded rate under section 7(7) of the Kerala General Sales Tax Act, 1963.

Analysis: The provision, as it stood at the relevant time, covered specified civil works including buildings, bridges, roads, railway tracks, walls, sea walls, dams and canals, and was later enlarged to include all civil construction works. The work in question involved concrete pillars, a platform and protective stone construction, and functioned as a structure from which passengers boarded and alighted boats. On that basis, the structure was treated as technically falling within the expression "building". The later amendment was also treated as confirming that the legislative intent was not to confine the provision to a narrow category of works.

Conclusion: A boat jetty and its maintenance are eligible for payment of tax at the compounded rate under section 7(7), and the assessee's claim succeeds.

Final Conclusion: The revision filed by the State fails, and the order of the Tribunal granting compounded-rate treatment is sustained.

Ratio Decidendi: The expression used in section 7(7) must receive a broad construction so that a boat jetty, being a concrete structure functioning as a platform for boarding and alighting, can be treated as a building or civil work eligible for compounded-rate taxation.

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