Ramachandran Nair, J.

The question raised in the S.T. Revision case filed by the petitioner is whether the supply of track ballast for the Railways in terms of the order issued by the Railways is a civil work for the petitioner to opt for payment of tax at compounded rate under Section 7 (7) of the KGST Act. It is seen from the records that the Assessing Officer accepted petitioner's claim that the Railways' order is a works contract. However, according to the officer it is not a civil contract falling under Section 7(7) of the KGST Act. He has in fact permitted payment of tax at compounded rate under Section 7(7A) which provides for other contracts. In appeal filed by the petitioner, the first appellate authority as well as the Tribunal confirmed the assessment and hence this revision. We have heard counsel appearing for the petitioner and Government Pleader appearing for the respondents.

2. During preliminary hearing, we wanted to know the exact nature of work done by the petitioner for the Railways and in this regard we called for copy of the purchase order/work order issued by the Railways, which is produced by the counsel before us today. Even though the name of wor