IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 20TH MARCH 2009 / 29TH PHALGUNA 1930 ST.Rev..No. 28 of 2007() ------------------------ TA.265/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... PETITIONER: ------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW) IN CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. SHAMSUDEEN RESPONDENT(S): --------------- M/S. AISWARYA BUILDERS, WEST NADAKAVU, KOZHIKODE. ADV. SRI.R.RAMADAS THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 20/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T.Rev. No. 28 OF 2007 -------------------------------------------- Dated this the 20th day of March, 2009 JUDGMENT Ramachandran Nair,J. The question raised in the Revision filed by the revenue is whether construction of drainage canal entitles the respondent for payment of tax at compounded rate under Section 7(7) of the KGST Act. Admittedly canal is covered by the provision and the question is only whether drainage canal which is narrow in dimension is also covered. We do not think there can be any distinction with reference to dimension of canal. So long as the purpose of the canal is for drainage of water, work is eligible to be assessed under Section 7(7), irrespective of whether it is narrow or not. We therefore uphold the order of the Tribunal and dismissed the Tax Revision. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2