2010 (9) TMI 1000

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....y 22 of Schedule IV of the Kerala General Sales Tax Act, 1963 which provides for assessment of works contracts not specifically mentioned in items 1 to 21 of the Schedule. The contracts involved which are claimed to be civil works by the assessee are essentially pipe laying works done by them for the Kerala Water Authority in which pipes were also supplied by the assessees. Overruling assessee's claim, the assessments were done treating the work as falling under entry 15 of the Fourth Schedule and the same was confirmed in first appeal. However, in the second appeals filed by the assessees, though the Tribunal did not accept their claim it reversed the findings of the first appellate authority and the assessing authority and held that t....

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....ts were made treating the work as falling under entry 15, we have to consider whether the assessment is tenable or not and if so, we have to necessarily reverse the order of the Tribunal by allowing the revision cases. The residual entry applies only to cases which are not covered by any of the specific entries. Entry 15 is extracted hereunder: "Supply and erection of sanitary fittings and articles for pumping, drainage, sewages, etc." 4. We find that the issue is squarely covered by our decision in the case of S. Philipose reported in [2002] 126 STC 210 (Ker) referred above. Even though the counsel for the assessees contended that pipe laying work for the water authority involves digging of canals and laying of pipelines on stable be....