https://www.taxtmi.com/caselaws?id=165401 Supplying and applying thermoplastic road marking paint was held not to constitute civil works under section 7(7) of the Kerala General Sales Tax Act, 1963. The provision for compounded tax applies to contractors engaged in civil works, and its explanation covers construction, repair or maintenance of roads, while excluding certain improvement works on existing structures, including painting. Road marking was treated as a separate contract undertaken after completion of the road and as a traffic regulation measure for safe movement, not as an integral part of road construction. The assessee was therefore not entitled to compounding at the concessional rate. en-us Tue, 08 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165401 Supplying and applying thermoplastic road marking paint was held not to constitute civil works under section 7(7) of the Kerala General Sales Tax Act, 1963. The provision for compounded tax applies to contractors engaged in civil works, and its explanation covers construction, repair or maintenance of roads, while excluding certain improvement works on existing structures, including painting. Road marking was treated as a separate contract undertaken after completion of the road and as a traffic regulation measure for safe movement, not as an integral part of road construction. The assessee was therefore not entitled to compounding at the concessional rate. Case-Laws VAT and Sales Tax Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165401