TaxTMI 
TaxTMI 
2009 (4) TMI 880
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....oard upholding the order of the Deputy Commissioner and rejecting the appeal of the Revenue held that supply of bitumen for construction of road by respondent--assessee contractor was not taxable in the hands of the assessee. The respondent--assessee contractor had undertaken works contract for construction of roads under the contract awarded to him by garrison engineer in the State of Rajasthan.....
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.... From the above judgments of the honourable Supreme Court it is clear that the material supplied by the contractor for execution of the works contract amounts to supply or sale by the said contractor to the Department, namely, the awarder of the contract and it is exigible to tax under the provisions of the Rajasthan Sales Tax Act, 1994. However, from a perusal of the impugned assessment order da....
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....spondent-assessee availed of the facility of exemption certificate in lieu of entire tax liability under a particular works contract executed by him. He would be liable to pay exemption fee in respect of entire value of works contract including the value of bitumen supplied by him for execution of such works contract within the State of Rajasthan. Accordingly this revision petition of the Revenue....
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....d dealers made within the State of Rajasthan. The assessing authority could have only imposed exemption fee leviable on the works contract in question as per the exemption certificate granted to the respondent-assessee and admittedly exemption fee has not been levied so far on the value of bitumen supplied either by the Department or in the form of TDS by the awarder of the contract. Since the mat....