https://www.taxtmi.com/caselaws?id=164675 Section 7(7) of the Kerala General Sales Tax Act was construed broadly to include a boat jetty as a civil work eligible for compounded-rate taxation. Because the jetty consisted of concrete pillars, a platform and protective stone construction, and functioned as a boarding and alighting structure, it was treated as technically falling within the expression "building". The later expansion of the provision to all civil construction works reinforced that legislative intent was not confined to a narrow category. The assessee's claim succeeded, and the Tribunal's grant of compounded-rate treatment was sustained. en-us Tue, 17 Feb 2009 00:00:00 +0530 Tue, 29 Apr 2014 10:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164675 Section 7(7) of the Kerala General Sales Tax Act was construed broadly to include a boat jetty as a civil work eligible for compounded-rate taxation. Because the jetty consisted of concrete pillars, a platform and protective stone construction, and functioned as a boarding and alighting structure, it was treated as technically falling within the expression "building". The later expansion of the provision to all civil construction works reinforced that legislative intent was not confined to a narrow category. The assessee's claim succeeded, and the Tribunal's grant of compounded-rate treatment was sustained. Case-Laws VAT and Sales Tax Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164675