DATTU, J. ( 1 ) THE appellant is a works contractor engaged in the construction of Civil Structures including design and construction of cooling towers, dams, etc. The appellant is also a dealer registered under the provisions of Karnataka Sales Tax Act, 1957 (hereinafter for short referred to as Act, 1957), and liable to be assessed to tax under Section 5-B of the Act. The appellant is borne on the file of the Deputy Commissioner of Commercial Taxes (Asst), Raichur, (hereinafter referred to as the 'assessing authority' ). ( 2 ) DURING the assessment year 1993-1994, the appellant had executed works contract of construction of dams and design and construction of Natural Draught Cooling Towers and had applied for the benefit under the composition scheme viz. , Section 17 (6) of the Act. During the assessment year, the assessee had received a sum of Rs. 8,76,42,253-00 towards construction of dams and a sum of Rs. 1,04,37,262-00 towards design and construction of Natural Draught Cooling Towers and the assessing authority had computed the tax liability of the assessee under Entry 6 of Sixth Schedule to the Act at 2% treating the entire turnover as the receipts towards the execution of civil works and had levied the tax at 2% under Section 17 (6) of the Act. ( 3 ) THE Joint Commissioner of Commercial Taxes (Admn), Gulbarga. Division, taking into consideration the amended provision of Section 17 (6) of the Act and also on verification of the assessment records for the assessment year 1993-1994, in so for as exemption allowed on a sum of Rs. 1,38,84,779-00 by the assessing authority towards the earth excavation work, had initiated suo-motu revisional proceedings under Section 21 (4) of the Act, proposing to revise the exemption allowed by the assessing authority towards earth excavation works involving labour charges. Since the proposal was not seriously opposed by the, assessee, the same came to be confirmed by the Joint Commissioner of Commercial Taxes (Admn) by his order dated 23. 3. 1999 and thus subjected the entire consideration received towards the works contract executed to tax at 2%, as specified under Entry No. 6 of the table appended to sub-Section (6) of Section 17 of the Karnataka Sales Tax Act. 3. 1999 and thus subjected the entire consideration received towards the works contract executed to tax at 2%, as specified under Entry No. 6 of the table appended to sub-Section (6) of Section 17 of the Karnataka Sales Tax Act. ( 4 ) THE Additional Commissioner of Commercial Taxes, Zone II, Bangalore, being of the view that the Joint Commissioner of Commercial Taxes (Admn) while revising the order passed by the assessing authority had not noticed that the assessing authority while computing the tax liability of the assessee out of the total consideration received during the assessment year 1993-1994 to the extent of Rs. 9,80,79,515-75, which would include the total contract receipts of Rs. 1,04,37,262. 75 related to the contract of works of design and construction of Cooling Tower at the site, of Karnataka Power Corporation Limited, Shakthinagar, Raichur District, has been wrongly construed to be an item falling under Sl. No. 6 of the table appended to Section 17 (6) of the Act, instead of works contract falling under Entry 40 of the table and therefore, the revisional order passed by the Joint Commissioner of Commercial Taxes (Admn) under Section 21 (4) of the Act is erroneous and prejudicial to the interest of the revenue and therefore, had initiated suo motu revisional proceedings under Section 22-A (1) of the Act, by issuing a show cause notice dated 31. 3. 2000, proposing to bring to tax at the rate of 10% on the turnover relating to Natural Draught Cooling Towers, which has been subjected to tax at 2% in the revisional order passed by the Joint Commissioner of Commercial Taxes, under Entry No. 41 of the table appended to Section 17 (6) of the Act, 1957. ( 5 ) THE appellant herein after receipt of the show cause notice had filed its detailed reply, justifying the orders passed by the Joint Commissioner of Commercial Taxes (Admn) under Section 21 (4) of the Act on the turnover relating to design and construction of Cooling Towers at 2% as works contract falling under Sl. No. 6 of the table appended to Section 17 (6) of the Act and accordingly, had requested the revisional authority to drop the proposal made in the show cause notice dated 31. 5. 2000. No. 6 of the table appended to Section 17 (6) of the Act and accordingly, had requested the revisional authority to drop the proposal made in the show cause notice dated 31. 5. 2000. ( 6 ) THE revisional authority after considering the reply filed by the assessee, has confirmed the proposal made by a well considered speaking order and in that, has set aside the order of the revisional authority in SMR. CR. No. 33/98-99 dated 23. 3. 1999 and also the order passed by the assessing authority dated 17. 11. 1994 and has further ordered that the contract receipts received towards the construction/erection of Cooling Towers by the assessee at Raichur Thermal Power Station, Shathinagar, Raichur, amounting to Rs. 1,04,37,262,65 requires to be subjected to tax at 10% as specified under Entry 41 of the table appended to sub-section (6) of Section 17 of the Act accordingly, has directed the assessing authority to issue revised notice. It is the correctness or otherwise of this order is the subject matter of this appeal filed by the assessee, being aggrieved by the same. ( 7 ) THE learned Senior Counsel Sri Ravivarma Kumar after referring to the meaning of the expression 'natural Draught Cooling. Towers from the proceedings of the 4th International Symposium on Natural Draught Cooling Towers and the brochure prepared by the appellant company, would firstly contend that the 'natural Draught Cooling Towers' are nothing but buildings and therefore, design and construction of the Cooling Towers, should necessarily fall under item No. 6 of the table appended to Section 17 (6) of the Act, which speaks of civil construction like buildings, bridges, etc. The learned Senior Counsel would further contend that the works contract agreement that was entered into between the appellant company and the Karnataka Power Corporation Limited is for design and construction of RCC Natural Draught Cooling Towers and the tender bulletin clearly bifurcates the nature of, work to be undertaken such as foundation, Excavation of basin area, Casting of basin wall, casting of internal column, etc. , which would clearly indicate that the nature of works contract that was awarded is purely in the nature of civil works and therefore, the contract receipts are towards designing and construction of civil construction. , which would clearly indicate that the nature of works contract that was awarded is purely in the nature of civil works and therefore, the contract receipts are towards designing and construction of civil construction. In aid of this submission, the learned Senior Counsel not only relies on some of the covenants agreed between the contractor and the contractee, but also on the letter of the Chief Engineer (Civil Thermal) of Karnataka Power Corporation Limited dated 16. 8. 1991. Wherein, he has clarified that the work entrusted to the appellant is designing and construction of RCC Natural Draught Cooling Towers, which is purely a civil Engineering work with reinforced concrete of Gigantic size to be constructed at the site of the contractee. Therefore, according to the learned Senior Counsel, the works contract executed by the assessee company is purely civil work falling under item No. 6 of the table appended to Section 17 (6) of the Act. The learned Senior Counsel would further submit that, the nature of works contract entrusted to assessee company by the contractee is in the nature of civil construction like building and the test that requires to be applied is, whether the construction work carried on by the assessee company is a permanent structure and designed for a useful purpose and, since the construction of Cooling Towers by the assessee company satisfies both the conditions, the designing and construction of Cooling Towers by the assessee company is in the nature of construction of a building which is a civil construction. In aid of this submission, the learned Senior Counsel has relied on the observations made by the Supreme Court in the case of Ghanshiam Das Vs. Debi Prasad And Another, AIR 1966 SC 1998 . In aid of this submission, the learned Senior Counsel has relied on the observations made by the Supreme Court in the case of Ghanshiam Das Vs. Debi Prasad And Another, AIR 1966 SC 1998 . The other submission made by the learned Senior Counsel is that the sales tax statute being one levying tax on goods, any particular term used to specify an item of goods on which tax is levied, must not being a term of science or art be presumed to have been used in the ordinary sense and therefore, it should be understood according to the meaning ascribed to it in common parlance and therefore, while interpreting any item subjected to tax under fiscal laws, resort must be had to their popular meaning or the meaning attached to them by those dealing in them i. e. , in the common parlance or commercial parlance and not to the scientific or technical meaning of such term. Lastly, the learned Senior Counsel would submit that, if two interpretations are reasonably possible, the one in favour of the assessee should be accepted. In support of this contention, the learned Senior Counsel has placed reliance- on the observations made by the Apex Court in the case of Commissioner Of Income Tax, West Bengal Vs Vegetable Products Limited, (1973) 88 ITR 192, Commissioner Of Income Tax, Lucknow Vs Madho Pd Jatia, (1976) 105 ITR 179 and the observations made by the learned Single Judge of this Court in the case of Bharat Vijay Mills Limited Vs Commissioner Of Commercial Taxes (1992) 85 TC 23. Lastly, the learned Senior Counsel would contend that item No. 40 of the table appended to Section 17 (6) of the Act provides for supply and erection of Cooling Towers. Therefore, the entry pre-supposes that it is the supply of pre-manufactured factory item which has to be carried to the work spot and has to be erected there. Hence, it is clear that the work undertaken by the assessee company does not fall under this entry and therefore, the revisional authority was not justified in invoking his suo-motu revisional powers to set aside the orders passed by the Joint Commissioner of Commercial Taxes and to revise the orders passed by the assessing authority for the assessment year 1993-1994. Hence, it is clear that the work undertaken by the assessee company does not fall under this entry and therefore, the revisional authority was not justified in invoking his suo-motu revisional powers to set aside the orders passed by the Joint Commissioner of Commercial Taxes and to revise the orders passed by the assessing authority for the assessment year 1993-1994. ( 8 ) SRI Anand, learned Government Advocate for the revenue ably justifies the order passed by the revisional authority and submits that if there are two entries-one General, and the other Special, the Special entry should be applied for the purpose of levying tax. ( 9 ) THE levy of tax on the words contract was made applicable by an amendment to Karnataka Sales Tax Act by Karnataka Amendment Act No. 24 of 1984, with effect from 1st day of April 1984, by inserting charging Section 5-B of the Act and the corresponding amendments were also made in the definition clause of the Act and the Rules framed under the Act. Under the Charging provisions, every dealer is liable to pay tax for each year on his taxable turnover of transfer of property in goods, whether as goods or in some other form involved in the execution of works contract enumerated in the Sixth schedule to the Act at the rates mentioned therein. ( 10 ) SECTION 17 (6) of the Act provides for the alternate method of discharging tax liability relating to works contract and- the method is known as "compounding Levy" which is to be exercised by the contractor, on an optional basis. Once this, method is opted by the contractor, he is estopped from withdrawing from the composition scheme. The table appended to Section 17 (6) of the Act, enumerates different types of works contract, and the rate, of tax. S. l. No. 6, of the table speaks of civil works like construction of buildings, bridges, roads etc. , taxable for the relevant assessment year at 8% Entry 40 of the said table has been inserted by Act No. 11 of 1994 with effect from 1. 4. 1993, which specifies for 'supply and erection of Cooling Towers' taxable at 10%. ( 11 ) COLUMN 2 of the table appended to Section 17 (6) of the Act provides for various forms of works contract. 4. 1993, which specifies for 'supply and erection of Cooling Towers' taxable at 10%. ( 11 ) COLUMN 2 of the table appended to Section 17 (6) of the Act provides for various forms of works contract. Item No. 6 therein provides for civil works like construction of buildings bridges, roads, etc. The word 'civil works' is a combination of two words i. e. , civil and works. The word 'civil' is derived from latin word 'civis' meaning a citizen. The word 'civil' when used as an adjective to 'law' has been defined in the shorter Oxford Dictionary as pertaining to private rights and remedies of a citizen as distinguished from criminal, political, etc. The word 'works' means some sort of construction of permanent nature. The General word 'works' is limited to something material in the sense of buildings, structures and such like, improvements. The plural 'works' is used in the sense of operations, project, schemes, plan such as building works, irrigation works, etc. A civil work is always distinguished from the work connected with the defence. If the entry were to be mere 'civil works' then it would not have posed any difficulty in accepting the contention of the learned Senior Counsel Sri. Ravivarma Kumar that the design and construction of Natural Draught Cooling Towers is also a civil work, but the entry reads civil works 'like'. The word 'like' is defined in Webster. Dictionary to mean analogous: resembling: having resemblance; similar; equal; same in quantity; amount or extent having the same; or merely the same appearance; qualities or characteristics; resembling; similar to; equal in quality, quantity, etc. ( 12 ) IN the same entry immediately after the word civil works, the words like construction of buildings, bridges, roads etc. , it only means, to fit into this entry the civil works should be similar to construction of building, roads, etc. The construction of homes and buildings in which people live and work has been a major industry ever since early human beings first made huts of sticks, mud and rocks. Methods of building construction have been constantly improved since they were the first crude structures. The Legislature has not used the word 'building' as a term of art, but it is used in the ordinary sense of a house where people live and work. Methods of building construction have been constantly improved since they were the first crude structures. The Legislature has not used the word 'building' as a term of art, but it is used in the ordinary sense of a house where people live and work. The meaning of the entry/item No. 6 of the table appended to Section 17 (6) of the Act can be satisfactory determined in the light of the language employed in the entry itself. The deciding factor in the entry is the execution of the civil work which is similar to construction of a building, bridges, roads, etc. Therefore, the nature of work that is contemplated under this entry must be a civil work, which is similar or akin to construction of a building. The deciding factor is whether the civil works executed by the contractor is similar to construction of a building. If this predominant ingredient does not exist in the nature of execution of works contract, then the other types of civil works would not fit in to this entry. However, the learned Senior Counsel keeping in view the test laid down by the Apex Court in the case of Ghanshiam Das's case would contend that since the word building is not defined in the Act, the only way it requires to be understood is, any, permanent structure designed for a useful purpose. If understood in that manner, the Cooling Towers can be constructed as a building and the design and construction of the same would fall under Item No. 6 of the table appended to Section 17 (6) of the Act. ( 13 ) IN Ghanshiam Das's case, the Supreme Court was considering a case arising under U. P Zamindari Abolition and Land Reforms Act. The question before the Court was whether Brick-Kiln without walls and roof would come within the meaning of the word building and whether the owner of the land entitled to claim any rent after the land is vested in the State. While answering this precise issue, the Apex Court has observed that the word building has not been defined in the Act, and therefore, to be construed in its ordinary grammatical sense, unless there is something in the context or the object of the Statute to show that it is used in a special sense different from its ordinary grammatical sense. While answering this precise issue, the Apex Court has observed that the word building has not been defined in the Act, and therefore, to be construed in its ordinary grammatical sense, unless there is something in the context or the object of the Statute to show that it is used in a special sense different from its ordinary grammatical sense. So construed according to the dictionary meaning, the existence of a roof is not always necessary for a structure to be regarded as a building. Residential buildings ordinarily have roofs but there can be a non-residential building for which a roof is not necessary. A large stadium or open-air swimming pool constructed at a considerable expense would be a building as it is a permanent structure and designed for useful purpose. ( 14 ) THE test laid down by the Apex court in the aforesaid decision is to be a building, it should be a permanent structure and designed for useful purpose. In the present case, we are primarily concerned with levy of tax on transfer of property in goods whether as goods or in some other form for the works contract executed by the contractor specified in the Sixth Schedule. The levy of tax is on the works contract and in view of the special entry under Sixth Schedule in so for as Cooling Towers are concerned, this decision may not help the assessee company. ( 15 ) THE other issue that requires to be considered is whether the revisional authority was justified in holding that the work of construction of 'cooling Towers' at the site of KPCL, Shathinagar, Raichur District, by the assessee company would come under Entry 40 of the Sixth Schedule, since it is a separate entry for levying tax on the works contract concerning with supply and erection of Cooling Towers. The stand of the learned Senior Counsel for the appellant is that the levy under this entry can only be such of those works contract where the 'cooling Towers' are manufactured in the factory and erected in the premises/work spot of the contractee and alternatively, it is contended that if a particular works contract could fall under two entries, the entry in favour of the assessee company must prevail over the other entry. ( 16 ) ENTRY 40 to the table appended to Section 17 (6) of the Act has been inserted by Act No. 11 of 1993 with effect from 1. 4. 1993. The entry reads as under:-, "entry 40:- Supply and Erection of Cooling Towers: For the assessment year - 1993-1994, the rate of tax leviable wag twelve percent". ( 17 ) THE word 'supply' also has the same meaning as 'sale' so long as there is consideration for the supply of goods. The expression 'sale' is defined under the Act to mean, apart from others, transfer of property in goods (whether of a goods or in some other form) involved in the execution of a works contract. The word 'erection' is a wider term than 'building' and may include trade fixtures. But that is not the natural meaning and ordinary erection' cannot property be applied to the machines which are fastened to the wall or the floor of the building only for their more convenient user (Law Lexicon by A Ramachandra Aiyer ). ( 18 ) THE contract between the parties is for designing and construction of Cooling Towers. The assessee company has received an amount of Rs. 1,04,37,265. 65 ps. towards the works executed in the work spot of the contractee by supplying and erecting Natural Draught Cooling Tower. Before we go into details of the submission canvassed, we intend to notice what is the purpose and object of Natural Draught Cooling Towers by referring to the brochures produced by the learned Senior Counsel for the assessee company and the meaning ascribed in the book of "elements of Mechanical Engineering by S. B. Mathur and S. Domakundanwar furnished to us by the learned Government Advocate. ( 19 ) A 'cooling Tower' according to the brochure produced by the assessee company is merely a heat dissipater, Which produces the requisite temperature drop in the warm circulating water received from the plant and returns the same at a lower acceptable temperature. In such a case, once the re-circulation system is initially changed with water, only a limited quantity is further required to make up for the water loses in the cooling process normally does not exceed two and half percent of the total quantity circulated. There are four types cooling towers namely; Packed Type Natural Cooling Tower, Hyperbolic Cooling Tower, Forced Draught Tower and Induced Draught Tower. There are four types cooling towers namely; Packed Type Natural Cooling Tower, Hyperbolic Cooling Tower, Forced Draught Tower and Induced Draught Tower. ( 20 ) IN the instant case, What is contracted and supplied by the, contractor/assessee company is Natural Draught Cooling Towers/hyperbolic Cooling Tower. The Mechanical Engineers, understand this type of Cooling Tower as under:-"a hyperbolic cooling tower is generally made of concrete. The water is sprayed through ring thoughts at high velocity and air enters through the air openings provided near the base of the tower. The packing is provided to increase contract surface and contact time between the water and air. The water after passing through sprays flows down and gives off its heat to the air flowing through the tower. The cooled water is collected in the bottom of the tower and then it is supplied to the condenser. Hyperbolic tower creates its own draught and gives efficient operation even there is no wind. These towers are commonly, used with beg capacity power plants. Its capital cost is considerably high compared with other towers, but its running cost is nil as no fan is required to create the air flow. The capacity of Natural Draught Cooling Tower is less and totally dependent upon the natural air velocity. Therefore, Forced Draughts Cooling Towers are universally used in all modem power plants. These are two types of Forced Draught Cooling Towers, namely Forced draught tower and Natural draught cooling towers". ( 21 ) IN the present case, we are only concerned with 'natural Draught Cooling Towers' The Natural Draught Cooling Tower consists essentially of an outside shell which has the principal function of creating a draught of air similar to that of a. chimney, an internal cooling stuck, placed at the bottom of the shell, a cold water basin into which the cold water falls from the stuck and is restored for circulation through the plant, and water distribution system. These cooling systems are hyperbolic in shape, consisting of a thin reinforced concrete shell supported over a cooling pond on concrete diagonal columns. ( 22 ) IN view of the aforesaid discussions, the only aspect that could be inferred is that the Cooling Towers, though are permanent structures but their designing is not akin to a building. These cooling systems are hyperbolic in shape, consisting of a thin reinforced concrete shell supported over a cooling pond on concrete diagonal columns. ( 22 ) IN view of the aforesaid discussions, the only aspect that could be inferred is that the Cooling Towers, though are permanent structures but their designing is not akin to a building. Therefore, it is difficult to accept the contention of the learned Senior counsel for the assessee company that the Cooling Towers designed and constructed by the appellant for KPCL, has any similarity of construction of a building. ( 23 ) THE other contention of the learned Senior Counsel for the appellant is that: Entry 40 of the Sixth Schedule and also table appended to Section 17 (6) of the Act provides for supply and erection of pre-fabricated Cooling Towers at the work spot of the contractee and as the nature of work that is erected by the assessee company in designing and constructing the Cooling Towers at the work spot of the contractee is different, the revisional authority could have held that the turnover of the dealer in regard to Cooling Towers would attract levy of tax under Entry 40 of the Sixth Schedule. This submission of the learned Senior Counsel, in our opinion has no merit whatsoever. Entry 40 of the Sixth Schedule is a special entry, which provides for levy of tax on supply which only means sale and erection of Cooling Towers. Now it is well settled, law that if there are two entries-one General and the other Special, the Special entry should be applied for the, purpose of levying tax. We do not intend to burden this judgment with the case laws on this well settled law. ( 24 ) THE learned Senior Counsel would contend that if two views are reasonably possible, the one in favour of the assessee should be accepted. In did of this submission, the learned Senior Counsel has relied on the observations made by the Supreme Court in the case of Commissioner Of Income Tax Vs Kuluva Transport Company Private Limited, (1970) 77 ITR 518, Commisioner of Income Tax, West Bengal vs. Vegetable Products Limited (1973) 88 ITR 192, Bharat Vijay Mills Limited vs. Commissioner Of Commercial Taxes- (1992) 85 STC 23 , and Commissioner Income Tax, Lucknow vs. Madho PD Jatia (1976) 105 ITR I79. There cannot be any second opinion on this proposition and infact we are bound by the law declared by the Apex Court in the aforesaid decisions. But the principle laid down in those cases cannot be pressed into service in this case, since we are of DW1, view that in the present case, there cannot be two views are of the view that in the present case there cannot be two views are reasonably possible, and therefore the question applying one construction which favours the asssessee company would nor arise. ( 25 ) IN view of the above discussions, we are of the view that, there is no merit in this appeal and the same is required to be rejected. Accordingly, it is rejected. In the facts and circumstances of the case, parties are directed to bear their own costs. Ordered accordingly. --- *** --- .