Work contracts for fixing metal crash barriers on roads to prevent accidents are liable to VAT at 2%

CST & VAT : Where assessee had undertaken a contract for preparing and installing metal crash barriers on both sides of roads for prevention of accidents, installation of such barriers was basically in nature of civil work of buildings which, in turn, was a part of construction of a road and, therefore, assessee was liable to pay tax at rate of 2 per cent as against 12 per cent demanded by Commissioner