HC: Safety barriers on National Highway relatable to “roads”; Extends ‘works contract’ exemption

Rajasthan Sales Tax
Providing and fixing profile safety steel barriers at hazardous locations on National Highway relatable to ‘roads’, HC extends exemptils” under Rajasthan Sales Tax Act; Observes, developing / constructing ‘road’ today requireson applicable to “execution of works contracts relating to buildings, bridges, roads and cana latest technology and safety measures to prevent vehicular accidents and is not merely restricted to putting concrete, grit & coal tar; Expressions “arising out of” or “in respect of” or “in connection with” or “in relation to” or “in consequence of” or “concerning” or “relating to” are of widest amplitude and content and include even questions as to the existence, validity and effect; When Notification dated April 28, 1993 itself says that exemption fee is chargeable @ 1% relating to safety work of road, it is certainly part & parcel of providing and fixing barriers as part of road; Rejects Revenue’s contention basis Rule 14 of Rajasthan Sales Tax Rules that assessee obtained exemption certificate by misrepresentation / fraud, observes that since AO himself concluded that exemption fee is leviable @ 1% on all parts relating to road, such argument is wholly unjustified : Rajasthan HC