https://www.taxtmi.com/caselaws?id=164258 Construction of a boat jetty was treated as civil work eligible for assessment at the compounded rate under section 7(7) of the Kerala General Sales Tax Act, because it fell within the broad scope of qualifying civil works. Construction of a culvert was also held to fall within section 7(7), and the Finance Act, 2004 Explanation including culvert was treated as clarificatory rather than enlarging the provision; a culvert was regarded as substantially akin to a bridge even for the period before the Explanation. The assessments were therefore directed to be completed on the compounded rate for both works. en-us Thu, 02 Jul 2009 00:00:00 +0530 Mon, 21 Apr 2014 14:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164258 Construction of a boat jetty was treated as civil work eligible for assessment at the compounded rate under section 7(7) of the Kerala General Sales Tax Act, because it fell within the broad scope of qualifying civil works. Construction of a culvert was also held to fall within section 7(7), and the Finance Act, 2004 Explanation including culvert was treated as clarificatory rather than enlarging the provision; a culvert was regarded as substantially akin to a bridge even for the period before the Explanation. The assessments were therefore directed to be completed on the compounded rate for both works. Case-Laws VAT and Sales Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164258