ASSISTANT COMMISSIONER Vs. SHIVA CONSTRUCTION PVT. LTD

JUDGEMENT

(1.) This Revision petition has been filed against the judgment dated 30.06.2008, passed by the Rajasthan Tax Board, Ajmer (hereinafter 'the Tax Board') affirming the judgment dated 25.11.2005, passed by the Dy. Commissioner (Appeals), Commercial Taxes, Ajmer (hereinafter 'the Appellate Authority") which set aside the assessment order of the Assessing Officer passed on 13.07.2001 whereunder the respondent-assessee (hereinafter 'the assessee') was visited with a demand for payment of surcharge on the amount of 1% of its total value of contract paid as a condition for availing exemption from payment of sales tax made under Section 4(2) of the extant Rajasthan Sales Tax Act, 1954 (hereinafter 'the Act of 1954').

(2.) The facts of the case are that vide notification No.898 : F.4(7)FDGr.IV/92-14 dated 30.04.1993 issued in the exercise of powers conferred by the extant Section 4(2) of the Act of 1954 read with Rule 10B of the then operating Rajasthan Sales Tax Rules, 1955, the State Government exempted from tax the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts relating to buildings, bridges, dams, roads and canals on the following conditions :

(3.) The assessee admittedly paid the amounts due to satisfy the conditions upon which the exemption under the notification dated 30.04.1993 aforesaid was to be availed.