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TMI Blog2010 (9) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... and canals are used for flow of water, we do not think the contention is acceptable because the entry as stated above specifically covers pipe laying work irrespective of whether pipes laid are used for flow of drinking water or for drainage or sewage purposes. What is clear from the entry is that pipes laying done for pumping, drainage, sewage, etc., are covered thereunder. Pumping, necessarily requires installation of pump and laying of pipeline to take water to the destination. Without laying pipeline, water cannot be pumped to the destination. So much so, pipe laying done for pumping water falls within the ambit of entry 15. Revisions allowed reversing the orders of the Tribunal and by confirming the assessments. - STRV Nos.118, 123, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessees as well as the Department filed revisions, STRV Nos. 118, 123, 180 and 181 of 2010 for the assessment years 2003-04 and 2004 -05. In the case of other two assessees (STRV No. 147 of 2010 and 151 of 2010), there is no Department appeal, because irrespective of the classification of the work adopted by the Tribunal, the assessee got the benefit of lower rate of tax on account of the compounding allowed for contracts of the value below ₹ 50 lakhs. 2. We have heard senior counsel Mohammedkutty K.B. and Mr. S. Anil Kumar, the counsel appearing for the respondent and Sri Mohammed Rafeeq, the Government Pleader appearing for the petitioners. The counsel for the assessees have relied on the decision of the Tamil Nadu Taxation Speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r flow of drinking water or for drainage or sewage purposes. What is clear from the entry is that pipes laying done for pumping, drainage, sewage, etc., are covered thereunder. Pumping, necessarily requires installation of pump and laying of pipeline to take water to the destination. Without laying pipeline, water cannot be pumped to the destination. So much so, pipe laying done for pumping water falls within the ambit of entry 15. In Water Authority's case, the pipe line laid is for pumping water to the destination of the consumers. The civil construction work involved that is making trenches for laying the pipeline is essentially incidental to the pipe laying work and after pipes are laid, the trenches are also filled and closed. So m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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