The main contractor appointed M/s Radhe Constructions, Rajkot as a sub-contractor and as per agreement dated 02.09.2019 between the main contractor and the sub-contractor, the scope of work included"crop compensation, unloading, excavalion, laying, jointing, testing, backfilling, disposal of surplus earth ond comnxissioning of MS Pipeline, Erection of butter/ly, scour & Air valves of various diameter and associated civil works including supply of all consumable materials'. Further. the sub-contractor i.e M/s Radhe Constructions issued a work order dated 15.09.2019 in the name of the appellant where the scope of work included'Liasioning of Crop composition, Excavation of all strata including hard rock, Laying of water pipes including pipes, sand bedding, Lowering, Laying. jointing of pipes, RT of each joint. inner & outer joint coating, back filling, removal of surplus earth, restoration & NOC from farmer,lesting etc'. Thus. the above facts make it clear that in the instant case, the original contract was awarded to the main contractor by the Inigation Department of State of Gujarat and the appellant has been awarded the work order by a sub-contractor of the main contractor.