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TMI Blog2009 (8) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... nance is included in the definition clause of "civil works" under section 7(7). Even though we dismiss the revision petition holding that the work is not a civil work as claimed by the petitioner for payment of tax at compounded rate under section 7(7) of the KGST Act, we simultaneously hold that assessment of the work as "other contract" under section 7(7A) is also not correct. However, since the assessment has become final, we do not want to disturb the same. The sales tax revision case is accordingly dismissed, but with direction to the officer not to repeat the mistake for later years - S.T. Rev. No. 153 of 2009 - - - Dated:- 7-8-2009 - RAMACHANDRAN NAIR C.N. AND ABDUL REHIM C.K. , JJ. ORDER:- The order of the court was m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction issued by the engineer. The order in the form given by the railways is as follows: From the above it is clear that the rate fixed for stone ballast supplied by the petitioner is based on the quantity supplied in cubic metres, the agreed rate of which is mentioned in the supply order. Under item 1 of the supply order, the petitioner is required to bring and stock the stone ballast of the required size at the Wadakkancherry Station in the railway track. Measurement will be taken for the purpose of making payment at the rate at which the order is issued. The next item of work given to the petitioner is loading the stone ballast stacked at the railway station in the railway wagons and hoppers by using contractor's equipments, men and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to deliver the commodity at a particular spot. The sale price includes not only the rate paid for stacking at the railway station, but includes the cost of delivery, i.e., labour, whether mechanised or otherwise, used for delivering it on the sides of the railway track. Explanation 2(i) to section 2(xxvii) providing for turnover takes in any sums charged for anything done by the dealer in respect of the goods sold at the time or before the delivery thereof. So much so, the labour and the other cost incurred by the petitioner until delivery of goods including the cost of delivery will form part of the turnover attracting sales tax. In view of this finding by us, we hold that the order given by the railway is one for pure supply, i.e., s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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