2007 (12) TMI 135

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Full Text of the Document

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....is, as to whether the activity of the appellants herein, who are Electrical Contractors, namely, laying of pipe in wall/floor for crossing of wires, fixing the junction box, MS Box, Wooden Box and digging the earth to lay the cables, digging the earth pits for earthing of equipments and for termination of cables, amounts to erection of plant & machinery or equipment so as to hold them liable for s....