https://www.taxtmi.com/caselaws?id=162805 The court upheld the levy of tax at five percent under section 7(7A) for the construction of drain and culvert, determining that they do not fall under the civil works covered by section 7(7) of the Sales Tax Act. The petitioner's argument to revert to general assessment under section 5(1) after opting for the compounded rate under section 7(7A) was rejected. The court affirmed the decisions of the assessing authority and Tribunal, dismissing the revision for lacking merit. en-us Mon, 03 Apr 2006 00:00:00 +0530 Fri, 14 Mar 2014 15:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162805 The court upheld the levy of tax at five percent under section 7(7A) for the construction of drain and culvert, determining that they do not fall under the civil works covered by section 7(7) of the Sales Tax Act. The petitioner's argument to revert to general assessment under section 5(1) after opting for the compounded rate under section 7(7A) was rejected. The court affirmed the decisions of the assessing authority and Tribunal, dismissing the revision for lacking merit. Case-Laws VAT and Sales Tax Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162805