IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 23RD SEPTEMBER 2009 / 1ST ASWINA 1931 ST.Rev..No. 220 of 2009() ------------------------- TA.217/2008 of AGRL.I.T.ADDL.BENCH,KOZHIKODE .................... REVISION PETITIONER/RESPONDENT -------------------------------------------------- K.RAJEEV THOMAS,PWD CONTRACTOR, NADUVANAD, KANNUR DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY SRI.T.G.ABHILASH RESPONDENT(S): APPELLANT ------------------------ STATE OF KERALA, REP.BY SECRETARY, TAXES DEPARTMENT, TRIVANDRUM BY G.P. SRI. MOHAMMED RAFFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23/09/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S.T. Rev. No. 220 OF 2009 -------------------------------------------- Dated this the 23rd day of September, 2009 O R D E R Ramachandran Nair, J. Government Pleader took notice on admission. We have heard counsel for the revision petitioner and Government Pleader for the respondent. The question raised is whether construction of a well is civil work attracting sales tax at compounded rate at 2% under Section 7(7) of the KGST Act. The amendment bringing well work also within the scope of Section 7(7) came into force with effect from 1.4.2004. However, in similar case, a Full Bench of this Court vide judgment in S.T.Rev.Nos. 244 & 360/2006 and 354/2004 dated 2.7.2009 held that the amendment is clarificatory in nature. Following the Full Bench judgment we allow the revision by reversing the order of the Tribunal and by restoring the order of the first appellate authority directing assessment on the turnover of well work at the rate applicable to civil contracts. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2