Vineet Kothari, J. - (1.) The present sales tax revision petition under Sec. 86 of the Rajasthan Sales Tax Act, 1994/Section 84 of the Rajasthan Value Added Tax Act, 2003 has been filed by the Revenue against the judgment and order dated 23.11.2005 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 421/2005/Udaipur - Commercial Taxes Officer, Works Contract & Leasing Tax, Udaipur v/s. M/s. K.M.C. Constructions Ltd., Udaipur, dismissing the appeal filed by the Revenue against the order dated 08.11.2004 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Udaipur in Appeal No. 197/RST/2004 -2005 - M/s. K.M.C. Constructions Ltd. v/s. Commercial Taxes Officer, Works Contract & Leasing Tax, Udaipur, allowing the appeal filed by the respondent -Assessee.
(2.) The relevant findings of the learned Tax Board in the order dated 23.11.2005 are quoted below for ready reference: - - "Tax means any tax or other levy by any name, leviable under the provisions of this Act." "Therefore, in exercise of the powers conferred under S. 15, RST Act, 1994, the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts the contractor from payment of tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract as mentioned in the list appended to this notification on the condition that the awarder being a department or undertaking of the State Govt. (whether or not registered), of such contract, holds a valid certificate of exemption on payment of exemption fee at the rate specified in column 3 of the list appended to this notification on the value of the said contract."
(3.) Mr. V.K. Mathur, learned counsel appearing for the petitioner -Revenue submits that the controversy involved in the present sales tax revision petition is covered by the decision of this Court in the case of CTO, Alwar v/s. M/s. Naresh Chand Dwiwedi [S.B. Sales Tax Revision Petition No. 52/2007 decided on 19.09.2007 at Jaipur Bench, Jaipur].;