- (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 : 1. That the contractor undertakes to pay exemption fee @ 1% on the total value of such contract ; 2. That the contractor holds a valid certificate of exemption for such contract; 3. That such contract is awarded (date of dispatch of acceptance of the contract) after the date of publication of this notification in the Official Gazette; 4. That the contractor shall not be entitled to use declaration forms to purchase goods without paying tax or paying tax at concessional rate of tax, for being used in the execution of such contract ; and 5. That if the contractor uses declaration forms in purchasing any goods in violation of condition No.4, apart from paying exemption fee under this notification, he shall be liable to pay tax on the said purchases at the rate notified under Section 5, with interest, subject however, if he has paid any tax at the time of such purchases, tax so paid shall be allowed as set off against the tax payable by him under this condition.
(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.;