S PHILIPOSE Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner is engaged in contract work for the Kerala Water Authority. THE contract which gives rise to these petitions along with the schedule of the work is produced in these petitions as annexure-A. THE question is with regard to the rate of tax applicable to the taxable turnover on the item of work which is treated as works contract. THE assessment was at the rate of 12. 5 per cent applicable to item 15 of the Fourth Schedule to the Kerala General Sales Tax Act, 1963. THE assessment is confirmed in first appeal. We have heard Sri K. B. Mohamed Kutty, counsel for the petitioner and the Government Pleader for the respondent.

(2.) WE have also gone through the nature of the work described in annexure A. The work awarded to the petitioner is in connection with the laying of pipeline in Kalladipatta colony in Ongallur Panchayat by the Water Authority. Counsel for the petitioner has pointed out that similar other items awarded by the Water Authority are also covered by the assessment under dispute. The work is excavation of land for laying the pipeline, the transportation of the pipe and installation of concrete small structures and for installation of public taps. Essentially the materials are supplied by the Water Authority and the petitioner is engaged in excavation and laying of pipeline, filling of the earth, etc. Besides this, the petitioner was also engaged in the work of joining the pipes and installed small structures for fixing public taps. Item No. 15 of the Fourth Schedule describes the entry as follows : " Supply and erection of sanitary fittings and articles for pumping drainage, sewages, etc. "