2015-VIL-266-RAJ
COMMERCIAL TAXES OFFICER Vs M/s PENAR INDUSTRIES LTD
Rajasthan Sales Tax – Exemption to construction of road – Contract for fixing of Works-Profile Safety Barrier at Toll Plaza – Whether providing and fixing profile-safety steel banker at hazardous location on National Highway is/was related to the roads or not – Expression “pertaining to” and “in relation to”
HELD – Developing / constructing a road over the years require latest technology and it is not merely putting concrete, grit, coal tar etc but many more things. The words “relating to” has a wide meaning and cannot be restricted only to putting of concrete, grit, coal tar etc but it should mean everything relating to road – When the entire work relating to Roads has been charged @1% as per notification dt.28/04/1993, then to say that fixing of Profile Safety Barrier was not used for the purposes of Roads, is unjustified on the part of the AO – Merely putting concrete, grit, coaltar cannot be said to be a road but in the present day conditions, when Mega Highways are being constructed, certainly one is required to have latest technology and safely measures installed which would certainly be part and parcel of roads. To say that fixing of W. Profile Safety Barrier is not relating to road is contrary to what can be said to be part of a road – Revenue revision petition dismissed
Rajasthan Sales Tax – Exemption to construction of road
Published On - July 8, 2015
