2009 (2) TMI 788

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..... ment of tax at compounded rate under section 7(7) of the Kerala General Sales Tax Act, 1963. The case of the Department is that the construction involved is a boat jetty which does not answer the type of civil work covered by section 7(7) of the KGST Act. According to the Government Pleader, specific items of work only are covered by the section, until the later amendment and therefore prior to am .....

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..... titlement for payment of tax at the compounded rate under section 7(7) of the Act. We are in agreement with the finding of the Tribunal because the Tribunal noticed that the work awarded involved erection of concrete pillars to support the platform and protective construction of the building with stones is also provided. A boat jetty is essentially a platform wherefrom passengers board the boats a .....

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