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TMI Blog2013 (2) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... t the turnover for the supply of ballast to the railways is liable to be included for the purpose of Section 7(7). It is on that basis, the revisional authority has directed that fresh assessment shall be completed in accordance with law. It is pursuant to this direction, Ext.P8 series of orders were passed. Therefore, unless the petitioner succeeds in invalidating Ext.P4 series of orders of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the KGST Act and revised the above assessment orders. It is held in the revisional orders that when a contractor opts for payment of tax at compounded rate, the entire contract receipts have to be assessed under Section 7(7) of the KGST Act. In other words the turnover concerning supply of ballast was also ordered to be included for the purpose of compounding under Section 7(7) of the KGST Act. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents 2 to 5. 4. Contention raised by the counsel for the petitioner is that in the judgment in S.T.Rev.No.153 of 2009, this Court has already held that supply of ballast is only a contract for supply of goods and not a contract for civil works. Therefore, according to the counsel, the turnover for the supply of ballast is liable to be excluded for the purpose of Section 7(7). It is on this basis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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