Judgment · High Court · 2009

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931 ST.Rev..No. 354 of 2004() ------------------------- TA.540/2003 of STAT ADDL.BENCH, KOTTAYAM .................... APPELLANT/ASSESSEE; --------------------------------------- JOSEPH SCARIA, PWD CONTRACTOR, PULINCUNNOO. BY ADV. SRI.C.J.XAVIER RESPONDENT(S): --------------- STATE OF KERALA BY SPL. G.P. SRI.VINOD CHANDRAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONG WITH STRV NOS.244 & 360 OF 2006 ON 02/07/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ......................................................................S.T.R.V. No.354 of 2004.....................................................................Dated this the 6th day of October, 2006.REFERENCE ORDERRamachandran Nair, J.The question raised is whether boat jetty constructed by the petitioner whichis a projection from the main land to some distance in the water with concretepillars and slab is a bridge or not eligible for payment of sales tax at compoundedrate under Section 7(7) of the KGST Act. In a similar case we have referred thequestion whether culvert is a bridge to the Full Bench. As the scope of bridge asused in the Section is being considered by a Full Bench and since the issueinvolved is similar, we refer this case also for decision by a Full Bench. Registrywill place the matter before the Honourable Chief Justice for orders on postingalong with the similar case (S.T.Rev. No.244/2006).C.N.RAMACHANDRAN NAIRJudgeK.M.JOSEPHJudgepms 2C.N.RAMACHANDRAN NAIR &K.M.JOSEH, JJ.-----------------------------------------T.R.C. No. of 200-------------------------------JUDGMENTDated