IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 14TH SEPTEMBER 2010 / 23RD BHADRA 1932 ST.Rev..No. 159 of 2010() ------------------------------------ TA.70/2009 of KERALA SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE .................... REVISION PETITIONER/RESPONDENT/REVENUE ----------------------------------------------------------------------- STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.MOHAMMED RAFEEQ. RESPONDENT/APPELLANT/ASSESSEE ---------------------------------------------------------- MR.V.N. SASI, KALLERI, CALICUT. BY THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 14/09/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: rs. C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------- STRV No.159 of 2010 ------------------------------------------- Dated this the 14th September, 2010 JUDGMENT Ramachandran Nair, J. Though the Registry attempted to serve notice on the respondent, the same was returned stating that party could not be traced. However, we have gone through the Tribunal's order under challenge and have heard the Government. We notice that the Tribunal has held that pipe laying work is civil construction work which order is passed by the Tribunal following the decision of this Court in S.Philipose v State of Kerala reported in 10 KTR 150. We do not find anything wrong with the Tribunal's order. Though the work done by the respondent-assessee was laying of pipe, the pipes were supplied by the Water Authority. However, if the pipe was also supplied by the respondent-assessee, then our decision in STRV Nos.118/2010 and connected cases will squarely apply. STRV No.191/2010 and 123/2010 are allowed directing STRV No.159 of 2010 2 the Assessing Authority to verify the facts that if pipes were supplied by respondent, issue notice to the respondent and revise assessment by following our above judgment in the batch case. C.N.RAMACHANDRAN NAIR JUDGE K.SURENDRA MOHAN JUDGE css/