2009 (2) TMI 788

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.... by the State is whether the respondent-assessee is entitled to payment of tax at compounded rate under section 7(7) of the Kerala General Sales Tax Act, 1963. The case of the Department is that the construction involved is a boat jetty which does not answer the type of civil work covered by section 7(7) of the KGST Act. According to the Government Pleader, specific items of work only are covered ....

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....ding and based on this finding, they upheld the respondent's entitlement for payment of tax at the compounded rate under section 7(7) of the Act. We are in agreement with the finding of the Tribunal because the Tribunal noticed that the work awarded involved erection of concrete pillars to support the platform and protective construction of the building with stones is also provided. A boat jet....