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2015 (5) TMI 171 - RAJASTHAN HIGH COURT

2015 (5) TMI 171 - RAJASTHAN HIGH COURT - [2015] 84 VST 139 (Raj) - Exemption on payment of exemption fees @ 1.5% - Assessing Officer (AO) was of the view that looking to the nature of the contract i.e. installation of plant & machinery including PSPO water treatment plants, laying of pipe line with material, it falls under the item/category 3 of the above mentioned notification and as such, is liable to charge exemption fees @ 2.25% - Held that:- It is essentially a finding of fact recorded by .....

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ork is a composite one and neither from the contract nor the activity undertaken by the petitioner-assessee, he has been able to segregate for the amount incurred by it on different activities separately. - On reading of the work assigned to the petitioner, and the Notification, in my view, there was composite agreement of contract and the major activity being of laying of pipeline with material, water treatment plant etc., then it would certainly be falling in item/category No.3 of the notifica .....

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Ranka,J. For the Appellant : Mr Devendra Kumar For the Respondent : Mr Archit Bohra, Counsel ORDER 1. Instant revision petition by the petitioner-assessee is directed against the order dt.16/04/2012 passed by Rajasthan Tax Board in Appeal No.1007/2010/Kota. It relates to the Assessment Year 2009-10. 2. Brief facts of the case are that the petitioner-assessee is a contractor and was awarded works contract by the Rajasthan Urban Sector Development Investment Program (RUIDP) for Sewerage Treatment .....

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gly submitted application for issuance of Exemption Certificate to this effect. However, the Assessing Officer (AO) was of the view that looking to the nature of the contract i.e. installation of plant & machinery including PSPO water treatment plants, laying of pipe line with material, it falls under the item/category 3 of the above mentioned notification and as such, is liable to charge exemption fees @ 2.25% and accordingly passed the assessment order. 3. The said assessment order was cha .....

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st and proper and accordingly rejected the appeal filed by the assessee which is assailed in this petition. 5. Ld. Counsel for the petitioner-assessee drew attention of this Court and contended that on perusal of the terms of the contract, it is clear that the assessee was awarded contract for a period of five years and the scope of work under the contract namely; setting up of sewerage system, plant & machinery and maintenance for five years and drew attention of the Court to the terms and .....

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order of the Tax Board. In support of his submission, ld. counsel for the petitioner-assessee relied upon the judgments rendered in the case of Associated Cement Companies Limited Vs. State of Karnataka: [2007] 7 VST 691 (Karn); Bharat Vijay Mills Ltd. Vs. Commissioner of Commercial Taxes: 1992 (85) STC 23. 6. Per-contra, ld. counsel for the respondent-Revenue contended that the terms of the contract clearly envisage that it is nothing but water treatment plant with some other activities which .....

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ve considered the arguments advanced by counsel for the parties and in my view, it is essentially a finding of fact recorded by the lower authorities and the Tax Board, after appreciation of evidence, material on record and looking to the terms of the works contract, has clearly come to a definite finding of fact that the work assigned to the petitioner-assessee cannot be segregated and its main activity was construction/establishing plant & machinery of the sewerage treatment plant and that .....

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ion and maintenance of Sewage Treatment Plant 10 MLD near Surwal Village including all civil, electrical, mechanical, pumping and other allied works and supply, paying, laying, joining, testing and commissioning of outfall sewer, various Trunk sewers and lateral sewers connection to out fall, along with all necessary manhole, appurtenances etc. at Sewai Madhopur." 8. The list enumerated in the Notification dated 11/8/2006 is also quoted herein under: Item No. Description of work contract Ra .....

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