https://www.taxtmi.com/caselaws?id=160440 Execution of turnkey water supply schemes involving excavation, pipe laying, joining, testing, trench refilling and commissioning was treated as a "civil works contract" for section 7-C of the Tamil Nadu General Sales Tax Act. The Explanation to section 7-C was read broadly, because the terms "means" and "includes" did not confine the category to the listed examples alone. Although the contracts also involved supply of pipes, their indivisible civil components and new construction character brought them within the provision. The exclusion for repair, maintenance, improvement or upgradation of existing structures did not apply, so the works qualified for compounded-rate taxation. en-us Sat, 09 Nov 1996 00:00:00 +0530 Wed, 18 Dec 2013 14:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160440 Execution of turnkey water supply schemes involving excavation, pipe laying, joining, testing, trench refilling and commissioning was treated as a "civil works contract" for section 7-C of the Tamil Nadu General Sales Tax Act. The Explanation to section 7-C was read broadly, because the terms "means" and "includes" did not confine the category to the listed examples alone. Although the contracts also involved supply of pipes, their indivisible civil components and new construction character brought them within the provision. The exclusion for repair, maintenance, improvement or upgradation of existing structures did not apply, so the works qualified for compounded-rate taxation. Case-Laws VAT and Sales Tax Sat, 09 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160440