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TMI Blog2015 (11) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue filed against the order dated 16.07.2003 passed by the Deputy Commissioner (Appeals), Jodhpur, who allowed the appeal of the Assessee preferred against the order dated 26.03.2003 passed by the Assessing Authority. 2. The learned Tax Board in its impugned order dated 14.03.2005, while upholding the order of the Deputy Commissioner (Appeals), Jodhpur dated16.07.2003, held as under:- "We are, therefore, of the view that the prohibition contained in Condition No.4 of not using the declaration form to purchase goods involved in the execution of a works contract, is only applicable to purchases to be made within the State under various provisions of the RST Act. In this view of the matter, the correct interpretation the words "decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt notfn. No. F.4(7)/FDGr.IV/92/79 dated 4.3.1992 [S.No.872], the State Govt. hereby exempted from tax the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts relating to buildings, bridges, dams, roads and canals on the following conditions, namely:- 1. That the contractor undertakes to pay exemption fee @ 1% on the total value of such contract; 2. That the contractor holds a valid certificate of exemption for such contract; 3. That such contract is awarded (date of despatch of acceptance of the contract) after the date of publication of this notfn in the Official Gazette; 4. That the contractor shall not be entitled to use declaration forms to purchase goods witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also clear on perusal of the notification that it was meant for a contractor and when the contractor has satisfied all the conditions laid down in the said notification, then benefits arising out of the said notification have to be conferred on such a dealer (In the present case, the respondent-contractor). In the present case, to avail the benefit, not only the respondentassessee furnished declaration form 'C' but also furnished declaration form ST-18-A which has not been doubted by the assessing officer and have been found to be in order. It is true that the condition No.4 prohibits those contractors who wished to avail the benefits of tax exemption under the notification dt.28/04/1993 to use declaration forms for purchasing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt sales tax revision petition has no force and the same is accordingly dismissed. No order as to costs. 5. The learned counsel Ms. Sushila Sharma on behalf of Mr. D.K. Sharma appearing for the respondent-Assessee supported the impugned orders and prayed for dismissal of the revision petition of the Revenue in terms of the aforesaid order dated 22.08.2013 passed by the co-ordinate Bench of this Court at Jaipur. 6. Having heard the learned counsels for the parties and upon perusal of the record of the case including the judgment of the co-ordinate Bench cited at bar, this Court is in respectful agreement with the view taken by the co-ordinate Bench of this Court at Jaipur. However, it may be added that though the word "Declaration Forms" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t subject to the fulfilment of other conditions including the condition nos. 4 and 5, quoted above. Since, in the present case, the assessee is a contractor and carrying on the constructions works and he purchased the goods in the course of inter-State trade, the CST would be payable in the appropriate State, i.e. U.P. wherefrom the movement of the goods commenced and for this reason, the contractor was not liable to pay any tax under the provisions of the RST Act, 1994 and the State of Rajasthan could not ask the contractor to pay tax under the provisions RST Act on such inter- State purchases of the Contractor. Therefore, it could not be treated as violation of the condition No. 4 of the Notification dated 28.04.1993. 8. Thus, on a conjo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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