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TMI Blog2015 (8) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved 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. Profile Safety Barrier” was not used for the purposes of Roads, is unjustified on the part of the AO. When the notification itself says that exemption fee is to be charged @1%, relating to safely work of road, then in my view, it is part and parcel of providing and fixing, may be at Toll Plaza but it is certainly part of a road. Merely putting concrete, grit, coaltar cannot be said to be a road but in the present day conditions, when Mega Highways are being constructed, as in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arises out of the order of the Rajasthan Tax Board (for short, 'Tax Board') dt.15/11/2003 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, DC(A)') has been dismissed. 2. Instant 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Assessing Officer (for short, 'AO') vide order dt. 27/11/2001 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. 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oads, then the Tax Board rightly came to the said conclusion. He contended that even the AO admits in the last para of the assessment order that the exemption granted was for all parts of Roads and it is certainly used in the Roads, then the Tax Board has rightly come to the said conclusion. 9. I have considered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the various sizes of the vehicles, such roads are being constructed and safety measures are adopted so that the accidents may not take place and only on account of fixing safety measures, the assessee was awarded contract of fixing W. Profile Safety Barrier at Toll Plaza, National Highway No.8 , which, in my view, is 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 conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms relate is also defined as meaning to bring into association or connection with. It has been clearly mentioned that relating to has been held to be equivalent to or synonymous with as to concerning with and pertaining to . The expression pertaining to is an expression of expansion and not of contraction. (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 obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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