Composite civil works contracts include electrical work where a single consolidated price governs the entire project.

The value of electrical works must be included in the composite value of civil works contracts where the contracts show a single consolidated price for the entire work. Separate mention of the electrical component for convenience or valuation does not change the civil character of the contracts or justify excluding that component from compounding under section 7D. The operative effect is that the electrical works form part of the main contractual scope and are to be counted in the composite contract value.

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Issues: Whether the value of electrical works formed part of the composite value of the civil works contracts for the purpose of compounding under section 7D.

Analysis: The contracts disclosed a single composite and consolidated price for the entire work, while the electrical component was separately mentioned only for convenience and for determination of value. The separate mention of electrical work did not alter the nature of the contracts, which were civil in character and included electrical works as part of the main scope of work. On that basis, the exclusion of the electrical component from the composite contract value was not justified.

Conclusion: The value of the electrical works had to be included in the composite value of the civil contracts, and the contrary view was unsustainable.

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