COMMERCIAL TAXES OFFICER, JAIPUR Vs. PENAR INDUSTRIES LTD.

JUDGEMENT

(1.) Instant sales tax revision petition arises out of the order of the Rajasthan Tax Board (for short, "the Tax Board") dated November 15, 2003, passed in Appeal No. 119/2003 by which the appeal filed by the petitioner -Revenue assailing the order of the Deputy Commissioner (Appeals) (for short, "the DC (A)") has been dismissed. Instant petition was admitted vide order dated April 30, 2015 on the following substantial questions of law:

(2.) The brief controversy is that a contract was awarded to the respondent -M/s. Penar Industries Ltd. (assessee) by the Rajasthan State Bridge Construction Corporation Ltd., Jaipur (for short, "the RSBCCL") for fixing of works -profile safety barrier at toll plaza, NH -8. On an application moved by the RSBCCL and the respondent -assessee jointly, the Assistant Commissioner, Works Contract and Leasing Tax, Division -I, Jaipur, vide order dated August 9, 1999 granted certificate of exemption in form ST -2 bearing No. 6/05 directing that fixing of works profile safety barrier at toll plaza, NH -8 would entail exemption fee at one per cent with 12 per cent surcharge and the same was required to be paid by the assessee.

(3.) The assessing officer (for short, "the AO") vide order dated November 27, 2001 came to the conclusion that certificate of exemption though was related to every part of roads but fixing and providing of works profile safety barrier could not be said to be relating to roads but these were safety steel barriers and could be used for the other purposes, other than road, therefore, withdrew the benefit available to the respondent -assessee granted vide certificate of exemption No. 6/45.