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 7TH OCTOBER 2009 / 15TH ASWINA 1931 ST.Rev..No. 205 of 2009() ------------------------- TA.143/2008 of DY.CMRR.KERALA AGRL.IT & STAT,EKM. .................... PETITIONER/APPELLANT/ASSESSEE ------------------------------------------------- M/S.WISO INFRASTRUCTURE LTD., WISE PARK, KANJIKODE, PALAKKAD, REP. BY ITS MANAGING DIRECTOR, SHRI.SANJAY M.KOLHATKAR. BY ADV. SRI.T.M.SREEDHARAN RESPONDENT(S): REVENUE ---------------------- STATE OF KERALA, REP. BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. MOHAMMED RAFFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 07/10/2009, ALONG WITH STRV NO. 206 OF 2009 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 205 & 206 OF 2009 -------------------------------------------- Dated this the 7th day of October, 2009 O R D E R Ramachandran Nair, J. The question raised pertains to rate of tax on turnover of construction of water storage tank called in the contract as water body at ground level for one year and another construction of overhead water storage tank for both the years. Petitioner claims concessional rate of tax at 2% under Section 7(7) of the KGST Act. However, the benefit is declined for the reason that water pond or water storage tank is covered under the civil construction work only through the introduction of Explanation in 2004. However, a Full Bench of this Court has taken the view that Explanation is only clarificatory in nature and therefore construction of water pond or water storage tank or overhead water storage tank is in the nature of civil construction work. S.T. Revisions are therefore allowed by directing the assessing officer to verify the contract copies and grant concessional rate of tax at 2% in respect of contract amount pertaining to the above two works. 2 However, if the petitioner has supplied pipes or pumping system or any other equipment, the same should be assessed at the appropriate rate. Similarly, the officer will call for details of sales tax reimbursements by the awarder and if any excess tax is collected, the same should be forfeited under Section 46A(1) of the Act. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3