- (1.) This instant sales tax revision under section 86 of Rajasthan Sales Tax Act, 1994 is directed against the order dt.17.07.2008 passed by the Rajasthan Tax Board, Ajmer in Appeal No.528/2007/Jaipur.
(2.) The brief facts which can be noticed are that the respondent is carrying on business of tent decoration and is inter-alia providing tent, furniture, crockery and electric decorative items to the consumers for the use in marriage functions, conferences and other related use.
(3.) The respondent-assessee moved an application under section 36 of the Rajasthan Value Added Tax Act,2003 before Additional Commissioner (Law), for determining disputed questions: (i) whether an erection of pandal or shamiyana or tent including other accessories like carpet, sofa, chair, table, crockery, etc. which is essential service as a pandal or shamiyana's contractor can be treated as sale as defined in section 2 (35)(iv) of Rajasthan Vat Act, 2003; (ii) whether the activity of petitioner of providing service relating to tent, shamiyanas, pandal including other accessories is liable to tax under the provisions of Rajasthan VAT Act, 2003; (iii) if the answer of question no.2 is in positive then what rate would be applicable under the VAT Act, 2003 and (iv) whether the activity of providing service of tent, pandal, shamiyanas as mentioned hereinabove is beyond the purview of the Rajasthan VAT Act and no tax is leviable on it.;