TaxTMI 
TaxTMI 
2015 (8) TMI 202
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....nt petition was admitted vide order dt.30/04/2015 on the following substantial questions of law:- "1.Whether in the facts and circumstances of the case, providing and fixing profile-safety steel banker 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,....
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....riers 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. 5. On an appeal filed by the respondent-assessee, the DC(A) agreed with the contention of the respondent-assessee and allowed its claim by holding that it is certainly used in the Roads and as such, allowed the appeal. 6. On an appeal filed by the petitioner-Revenue, the Tax Board also came to the conclusion that it relates to use in construction of road and safety measures, therefore, the exemption fee of 1% as was stated in the certificate granted on 09/08/1999 @ 1% and 12% surcharge was held to be just and proper. 7. Mr. Archit Bohra, appearing on behalf of....
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....ed the arguments advanced by counsel for the parties and perused the impugned order. 10. When we go through the certificate of exemption granted to the assessee bearing No.6/45, it shows that it was in favour of the Resident Engineer, RSBCC Ltd. Jaipur and the assessee took the contract of developing National Highway No.8 and it was granted contract relating to fixing of "W. Profile Safety Barrier at Toll Plaza, National Highway No.8". The AO, in the last part of the assessment order, has observed that as per notification dt.28/04/1993. Exemption fee @1% was chargeable on the entire work related to Roads. Therefore, when the entire work relating to Roads has been charged @ 1% as per notification dt.28/04/1993, then to say that fixing of "W....
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....s certainly relating to part of the road. Developing/constructing a road over the years require latest technology and it is not merely putting concrete, grit, coal tar etc but many more things. The words "relating to" has a wide meaning and cannot be restricted only to putting of concrete, grit, coal tar etc but it should mean everything relating to road. The expression such as "arising out of" or "in respect of the" or "in connection with" or "in relation to" or "in consequence of" or "concerning" or "relating to" the contract are of the widest amplitude and content and include even questions as to the existence, validity and effect (scope). 12. The Hon'ble Apex Court expressed "We are of the opinion that the words "pertaining to" and....
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....AIR 1995 SC 1102: Mansukhlal Dhanraj Jain and others Vs. Eknath Vithal Ogale) 13. In my view, when we reach to a conclusion that fixing of profile-safety steel banker at hazardous location on National Highway No.8, related to road, then the other questions need not be answered because once an opinion has been reached that it was related to road, then the other questions become academic in nature. 14. It may also be observed that counsel for the Revenue stated about Rule 14 of the Sales Tax Rules and contended that the assessee obtained the certificate of exemption by mis-representation or fraud, in my view, in the instant case, the argument of the counsel for the Revenue is wholly fallacious when the AO himself observes that as per notifi....