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SUBAYA CONSTRUCTIONS COMPANY LTD. vs. TAMIL NADU WATER SUPPLY AND DRAINAGE BOARD AND OTHER
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN

Pet. Counsel

P.j.rishikesh

Res. Counsel

Porkodi Karnan

R.aravindan

Petitioner / Applicant	SUBAYA CONSTRUCTIONS COMPANY LTD.
Respondent	TAMIL NADU WATER SUPPLY AND DRAINAGE BOARD AND OTHER
Court	Madras High Court
State	Tamilnadu
Date	Mar 8, 2021
Order No.	W.P.(MD)No.15967 of 2020
Citation	2021(3) TAXREPLY 4290
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ORDER
Heard the learned counsel appearing for the writ petitioner and the learned Standing counsel appearing for respondents1 and 2 and the learned counsel appearing for the third respondent. 2. The petitioner entered into a contract with Tamil Nadu Water Supply and Drainage Board for laying Under Ground Sewerage works for Karaikudi Municipality, Sivagangai District. An agreement was entered into between them on 25.01.2016. It is seen from the contract that quotation given by the petitioner was inclusive of TNVAT and Excise Duty components. 3. As per Clause 46 of the Contract, deduction at source towards sales tax shall be made at 2% for civil works contract and at 5% for all other works contract. With effect from 01.07.2017, GST Regime came into force. The distinction between civil works and other works became irrelevant since all the works contract for construction activities came to be taxed at 12%. Since the tax regime had undergone a change, it became necessary to re-work the....