J.K. Ranka, J. - (1.) Instant sales tax revision petition arises out of the order of the Rajasthan Tax Board (for short, "the Tax Board") dated November 15, 2003, passed in Appeal No. 119/2003 by which the appeal filed by the petitioner -Revenue assailing the order of the Deputy Commissioner (Appeals) (for short, "the DC (A)") has been dismissed. Instant petition was admitted vide order dated April 30, 2015 on the following substantial questions of law: "(1) Whether, in the facts and circumstances of the case, providing and fixing profile -safety steel barrier at hazardous location on National Highway No. 8 is/was related to the roads or not? (2) In the notification the intention of the notification was clear that the exemptions will be granted to 'execution of works contract relating to buildings, bridges, dams, roads and canals', whether fixing profile -safety steel banker at hazardous location on National Highway No. 8 is/was execution of works contract relating to buildings, bridges, dams, roads and canals? (3) When metal crash barrier and access control fencing can be fixed other than the roads, in these circumstances providing and fixing profile -safety steel banker and metal crash barrier and access control fencing at hazardous location on National Highway No. 8 is/was related to the execution of work relating to roads or not? (4) Whether in view of rule 14 of the Sales Tax Rules, the exemption once granted can be withdrawn only on the premise that the same was obtained by fraud or misrepresentation, and not on the ground that the work in question was not covered by exemption so granted -
(2.) The brief controversy is that a contract was awarded to the respondent -M/s. Penar Industries Ltd. (assessee) by the Rajasthan State Bridge Construction Corporation Ltd., Jaipur (for short, "the RSBCCL") for fixing of works -profile safety barrier at toll plaza, NH -8. On an application moved by the RSBCCL and the respondent -assessee jointly, the Assistant Commissioner, Works Contract and Leasing Tax, Division -I, Jaipur, vide order dated August 9, 1999 granted certificate of exemption in form ST -2 bearing No. 6/05 directing that fixing of works profile safety barrier at toll plaza, NH -8 would entail exemption fee at one per cent with 12 per cent surcharge and the same was required to be paid by the assessee.
(3.) The assessing officer (for short, "the AO") vide order dated November 27, 2001 came to the conclusion that certificate of exemption though was related to every part of roads but fixing and providing of works profile safety barrier could not be said to be relating to roads but these were safety steel barriers and could be used for the other purposes, other than road, therefore, withdrew the benefit available to the respondent -assessee granted vide certificate of exemption No. 6/45.;