https://www.taxtmi.com/caselaws?id=161770 Strict construction of the taxing entry meant that asphalting of roads could not be brought within item 6 of the Sixth Schedule to the Karnataka Sales Tax Act merely by relying on the broader definition of works contract. The entry referred to civil works such as construction of buildings, bridges and roads, and its language did not clearly extend to mere asphalting or repair work; the tax demand under section 5B was therefore unsustainable. As the penalty under section 12-B(4) depended on a lawful tax liability, once the demand failed the penalty also fell. The assessments, appellate order and Tribunal order were set aside. en-us Thu, 04 Sep 2003 00:00:00 +0530 Sat, 08 Feb 2014 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161770 Strict construction of the taxing entry meant that asphalting of roads could not be brought within item 6 of the Sixth Schedule to the Karnataka Sales Tax Act merely by relying on the broader definition of works contract. The entry referred to civil works such as construction of buildings, bridges and roads, and its language did not clearly extend to mere asphalting or repair work; the tax demand under section 5B was therefore unsustainable. As the penalty under section 12-B(4) depended on a lawful tax liability, once the demand failed the penalty also fell. The assessments, appellate order and Tribunal order were set aside. Case-Laws VAT and Sales Tax Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161770