AAR: Construction work for tunnel & allied activities, not an ‘Earth Work’

Maharashtra AAR rules that construction of tunnel and allied activities, undertaken by applicant, a JV who has been awarded a contract by Godavari Marathwada Irrigation Development Corporation, Aurangabad, does not fall within the purview of the term ‘Earth work’; Perusing the definition of the term “Earth work” and tender documents of the applicant, states that the said work comprises of construction of tunnel and not earth work as contended by the applicant; Opines ...