1996 (7) TMI 526

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....the petitioner's claim for exemption on washable apron constructed by the petitioner, hence claiming exemption under the composition scheme. 4.. The dispute relates to the assessment years 1987-88 and 1988-89. The case of the petitioner is that in the relevant assessment years in question the petitioner has executed various contracts of civil nature including the contract awarded by the Railways for the construction of washable apron and its heavy repairs. For the construction of washable apron, according to the petitioner, it has to prepare a cement concrete floor in between two railway lines at the railway platforms, which is also clear from the specification of the work. Since it is nothing but a construction of a cement concrete floo....

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.... the Schedule at Sl. No. 6 reads as follows: "6. Civil works like construction of buildings, bridges, roads, dams, barrages and seaways, spillways and diversions." 7.. Scheme under section 7-D referring to the civil work also is on the same pattern and on the same line as under the said notification. The description of civil work is preceded by the word "like". Similarly under the said scheme civil work is described by stating "JAISE" which also means like. By bare reading of both the said notification and also the said annexure 4, there cannot be any doubt that the works mentioned therein are not only work covered under the said notification or under the said scheme as they are merely illustrative in nature and not exhaustive. It is ....