https://www.taxtmi.com/caselaws?id=164553 Material supplied by a contractor for execution of a works contract is treated as a supply or sale to the awarder and is, in principle, taxable under the Rajasthan Sales Tax Act, 1994; the earlier contrary view was rejected. However, where the entire works contract is covered by an exemption certificate against payment of a fixed exemption fee, the tax liability is replaced by that exemption regime, so ordinary tax under section 5A cannot be levied on the value of the bitumen as a purchase from unregistered dealers. In that setting, the assessing authority is confined to the exemption-fee liability, with no interest or penalty warranted on remand. The assessment was therefore required to be reconsidered on that limited basis. en-us Wed, 22 Apr 2009 00:00:00 +0530 Fri, 25 Apr 2014 18:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164553 Material supplied by a contractor for execution of a works contract is treated as a supply or sale to the awarder and is, in principle, taxable under the Rajasthan Sales Tax Act, 1994; the earlier contrary view was rejected. However, where the entire works contract is covered by an exemption certificate against payment of a fixed exemption fee, the tax liability is replaced by that exemption regime, so ordinary tax under section 5A cannot be levied on the value of the bitumen as a purchase from unregistered dealers. In that setting, the assessing authority is confined to the exemption-fee liability, with no interest or penalty warranted on remand. The assessment was therefore required to be reconsidered on that limited basis. Case-Laws VAT and Sales Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164553