INDURE PVT LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The Indure Private Limited, New Delhi has filed the present two writ petitions being aggrieved by the impugned notice dated 12.5.2011 for rectification under Section 33 of the Rajasthan VAT Act, 2003 for the period 1.4.2008 to 31.3.2009 by which the respondent Assessing Authority, namely; Assistant Commissioner, Special Circle, Sriganganagar sought to rectify the exemption certificate to charge higher exemption fees of 2.25% of the total value of the contract awarded by the Rajasthan Rajya Vidhyut Utpadan Nigam Ltd. ( 'RRVUNL' or 'Vidhyut Nigam' in short) while taking the two divisible and separate contracts for designing, engineering, procurement and supply of equipments including mandatory spares BOP Package and also for erection, testing, commissioning and civil works of Balance of Plant (BOP) package for setting up of Thermal Power Project at Suratgarh and Chhabra in the State of Rajasthan.

(2.) Civil Writ Petition No. 8491/2011 is directed against the aforesaid show cause notice for rectification under Section 33 of the VAT Act, 2003 while connected writ petition no. 9185/2011 is mainly directed against the impugned assessment order passed by the respondent Assessing Authority on 29/9/2011 for the same Assessment Year 2008-2009 (1.4.2008 to 31.3.2009) which was passed by the Assessing Authority soon after filing of the present writ petition in this Court on 26/9/2011 in which only the show cause notice issued by the Assessing Authority vide Annex.16 dated 19/9/2011 was challenged.

(3.) The factual matrix in nutshell taken from Civil Writ Petition No. 8491/2011 is like this. Two contracts in question awarded by the RRVUNL to the petitioner company for the Suratgarh Power Project are the contract No. 3381 dated 3/10/2006 & 3382 dated 3/10/2006. Contract No. 3381 is for, "Design, Engineering, Procurement & Supply of equipments including mandatory spares of BOP Package on EPC basis for 1x250 MW Suratgarh Super Thermal Power Station, Suratgarh (Raj) as per the specification issued against TNS-1 including all amendments/clarifications.". The second contract, namely; contract no. 3382 of the same dated 3/10/2006 for the same Suratgarh Power Project is for, "Erection, Testing, Commissioning including civil works of Balance of Plant (BOP) Package on EPC basis for 1x250 MW Suratgarh Thermal Power Project, Suratgarh (Raj) as per the specification issued against TNS-1 including all amendments/clarifications."