IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 25TH FEBRUARY 2009 / 6TH PHALGUNA 1930 ST.Rev..No. 385 of 2006() ----------------------------------- TA.332/2004 of SALES TAX APPELLATE TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER (S) /RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP.BY JOINT COMMISSIONER (LAW) IN-CHARGE COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR.VINOD CHANDRAN RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- T.THILAKAN, CONTRACTOR, KEEZHALLUR, MATTANNUR. BY ADVS. MR.N.MURALEEDHARAN NAIR FOR R1 MR.V.K.SHAMUSUDHEEN FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 25/02/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ S.T.Rev. NO: 385 OF 2006 ----------------------------------------------------------------------------------- Dated this the 25th February, 2009. JUDGMENT RAMACHANDRAN NAIR, J. Heard Special Govt. Pleader appearing for the petitioner and counsel appearing for the respondent. The question raised is whether ground level water tank constructed is a civil construction work entitling the respondent for payment of tax at compound rate under Section 7(7) of the KGST Act. The Tribunal on facts found that the tank is a civil construction work. We do not think there is any justification for our interfering with this finding of fact. State has no case that the tank is constructed with anything other than civil construction materials like cement, concrete, steel etc. We therefore dismiss the S.T.Revision. However we make it clear that the officer should verify the collection of tax by the dealer so that if excess tax is collected the same should be forfeited. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: