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Judgment
Velu Pillai, J.—In the light of the decisions of the Supreme Court in The Town Municipal Committee, Amravati Vs. Ramchandra Vasudeo Chimote and Another, and C. Rajagopalachari Vs. Corporation of Madras, it has to be held, that the only rate at which tax can be levied on works contract, if at all, is at 3 pies in the rupee as provided in Section 3 (1) (b) of the Travancore-Cochin General Sales Tax Act, 1126. In this case, the levy is at a higher rate, viz., 2 nP. in the rupee. There is also a surcharge under the Kerala Surcharge on Taxes Act, 1967 ''which is not attempted to be supported in respect of works contract by the department.
In these circumstances, we think that the proper course will be to quash the assessment and leave the department to make a fresh assessment, if possible, in accordance with law In the view we have taken, the other contentions of counsel for the petitioner do not arise for consideration and are not considered in this judgment. This Tax Revision Case is allowed as above. No costs