IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 ST.Rev..No. 265 of 2005() ------------------------- TA.1149/2003 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER/APPELLANT/REVENUE: --------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT/RESPONDENT/ASSESSEE: --------------- SAJU MATHEW, CONTRACTOR, ELAMKULAM, ERNAKULAM. ADV. SRI.A.KUMAR FOR RESPONDENT THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 10/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. No.265 of 2005 .................................................................... Dated this the 10th day of February, 2010. JUDGMENT Ramachandran Nair, J. Since we have already held in several cases that the subsequent amendment covering various items including construction of water tank within the scope of civil construction work is retrospective in nature, we have to uphold the order of the Tribunal declaring respondent's eligibility for payment of tax at compounded rate in respect of construction of overhead water tank. Consequently S.T. Revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms