Pipe laying contracts for water supply fall under the specific sales tax entry, not the residuary entry.

Pipe laying contracts executed for the Kerala Water Authority were held to fall within Entry 15 of the Fourth Schedule to the Kerala General Sales Tax Act, 1963, because the work was essentially for laying pipelines for water supply and the trenching and related civil work was merely incidental. The residuary Entry 22 could not apply where a specific entry squarely covered the activity. The separate argument concerning construction of pump houses and water tanks was not decided, as it was not supported by findings in the revision order. The assessing authority's classification under Entry 15 was sustained and the contrary view was reversed.

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Issues: Whether pipe laying contracts executed for the Kerala Water Authority fall under Entry 15 of the Fourth Schedule to the Kerala General Sales Tax Act, 1963 or under the residuary Entry 22 of that Schedule.

Analysis: The contracts were essentially for laying pipelines for pumping and supply of water, with trenching and related civil work being merely incidental to the main activity. Entry 15 specifically covers supply and erection of sanitary fittings and articles for pumping, drainage, sewers, etc., and is wide enough to include pipe laying work for water supply. The residuary entry applies only where no specific entry covers the work, and therefore cannot be invoked when the work squarely falls within Entry 15. The separate contention regarding construction of pump houses and water tanks was not supported by findings in the order under revision and did not arise for decision.

Conclusion: Pipe laying contracts for the Water Authority are covered by Entry 15 and not the residuary Entry 22; the assessments treating them under Entry 15 were upheld, and the contrary view of the Tribunal was reversed.

Final Conclusion: The classification adopted by the assessing authority was sustained, and the revisions challenging the assessments failed except to the extent the State succeeded in restoring the original classification.

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