Jainendra Kumar Ranka, J. - (1.) Heard finally. 1.1 All these instant petitions are directed against order dt 15.1.2013 passed by the Rajasthan Tax Board, Ajmer, in Appeal Nos.1083/2012/Jaipur to 1088/2012/Jaipur and Cross Objection Nos.1230/2012/Jaipur to 1235/2012/Jaipur, whereby appeals filed by the Revenue were allowed and Cross Objections filed by the assessee were dismissed.
(2.) Brief facts noticed are that the assessee was awarded a contract by Andhra Pradesh State Road Transport Corporation (for short 'the Corporation'), for fabrication of super luxury bus bodies on the chassis allocated by the Corporation for Rs.7,11,95,807.55 vide letter dt 16.5.2011. The contract, inter alia, provided that the petitioner assessee being a Fabricator, shall manufacture and fabricate bus bodies on the chassis supplied by the Corporation strictly as per drawing and specifications. After the bus bodies were completed by the Fabricator-assessee, the same were to be delivered by the Fabricator at the Corporation's vehicle yard at Musheerabad (A.P.). The contract also, inter alia, provided that the petitioner/assessee being a Fabricator, shall keep the chassis insured from all risks during the period the same remained in the custody of petitioner. The officers of the Corporation were free to check the work being carried on by the assessee for the purpose of inspection, as it was to be carried in accordance with the contract and specifications. The Corporation further created a lien on the material which is procured for manufacture and fabrication of bus body and a right to purchase the material in case the cancellation of the contract on contravention of any of the conditions of work order. The work order further provided that the Corporation may divert the work order to other fabricator in case there was any lapse or the fabrication was not being carried in accordance with the directives. 2-A This court had admitted the petitions on the questions of law as framed by the petitioners, however, the following questions will cover the controversy :- (i) Whether in the facts and circumstances of the case, the contract awarded to the petitioner by Andhra Pradesh State Road Transport Corporation, Hyderabad for manufacture and fabricate Super Luxury Type Bus Bodies on the chassis supplied by the Corporation is a works contract? (ii) Whether in the facts and circumstances of the case, the Rajasthan Tax Board ws justified in deciding that contract awarded to the petitioner by Andhra Pradesh State Road Transport Corporation, Hyderabad for manufacture and fabricate Super Luxury Type Bus Bodies on the chassis supplied by the Corporation is a sale?
(3.) It was contended on behalf of the assessee that in the course of execution of works, the petitioner is performing various activities in fabrication of 'Automobile Bus Bodies' as per drawing and specifications which, inter alia, consisted of - (1) Pre treatment (2) Chassis preparation (3) Saloon under frame (4) Cabin structure (5) Side structure (6) Roof structure (7) Overall dimensions (8) Structure clearance (9) Panelling (10) Flooring (11) Doors (12) Painting (13) Windows (14) Seat fitments (15) Electricals (16) Fittings (17) Miscellaneous (18) Workmanship (19) Water leakage test (20) Spares and (21) Additional fitments.;