2001 (12) TMI 851 - HC - VAT and Sales Tax

Summary

The Kerala High Court ruled that a contractor working for the Kerala Water Authority was incorrectly assessed for tax at a rate of 12.5%. The Court found that the contract was for civil work, not for supplying sanitary fittings, and directed assessment at the rate applicable to civil work. The Tribunal's decision was reversed, and the case was disposed of accordingly.