https://www.taxtmi.com/caselaws?id=162805 Section 7(7) of the Kerala General Sales Tax Act was applied strictly to the civil works expressly listed in the provision, so construction of drains and culverts in road work was not treated as part of that category and remained taxable under section 7(7A). The assessee's filing of the prescribed Form No. 21B was treated as a binding exercise of the statutory compounding option, especially since notice of the proposed five per cent levy was issued and no objection was raised. Once that option was exercised in the prescribed form, it could not later be withdrawn in favour of regular assessment under section 5(1). 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 Section 7(7) of the Kerala General Sales Tax Act was applied strictly to the civil works expressly listed in the provision, so construction of drains and culverts in road work was not treated as part of that category and remained taxable under section 7(7A). The assessee's filing of the prescribed Form No. 21B was treated as a binding exercise of the statutory compounding option, especially since notice of the proposed five per cent levy was issued and no objection was raised. Once that option was exercised in the prescribed form, it could not later be withdrawn in favour of regular assessment under section 5(1). Case-Laws VAT and Sales Tax Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162805