https://www.taxtmi.com/caselaws?id=161013 A pipeline-laying contract involving excavation, transportation of materials, joining of pipes and installation of small structures was held not to fall within item 15 of the Fourth Schedule to the Kerala General Sales Tax Act, 1963. Item 15 covers contracts for supply and erection of sanitary fittings and articles for pumping, drainage, sewage and similar items, but the work here was mainly civil and labour work, with the pipes and principal materials supplied by the Water Authority. As the dominant element was not the supply of listed fittings, the contract was taxable only at the rate applicable to civil work, in favour of the assessee. en-us Wed, 12 Dec 2001 00:00:00 +0530 Sat, 28 Dec 2013 13:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161013 A pipeline-laying contract involving excavation, transportation of materials, joining of pipes and installation of small structures was held not to fall within item 15 of the Fourth Schedule to the Kerala General Sales Tax Act, 1963. Item 15 covers contracts for supply and erection of sanitary fittings and articles for pumping, drainage, sewage and similar items, but the work here was mainly civil and labour work, with the pipes and principal materials supplied by the Water Authority. As the dominant element was not the supply of listed fittings, the contract was taxable only at the rate applicable to civil work, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161013