Prakash Tatia, J.—The petitioner has raised questions of law in these revision petitions that (i) whether in the facts and circumstances of the case supply of explosives by the petitioner to his contractor for using the same by the contractor in petitioner’s mining operation in mining area of the petitioner can be treated to be a sale within the meaning of Rajasthan Sales Tax Act, 1994 (hereinafter referred to as the Act of 1994) and (ii) if answer to question No.(i) referred above is affirmative and it is held that aforesaid supply of explosives is a sale whether such sale is not taxable being subsequent sale within the State of the goods on which tax on first point has already paid and (iii) whether in the facts and circumstances of the case, the explosives for the purpose of blasting in the petitioner’s mine could not have been purchased at concessional rates against declaration Form ST 17.

2. The petitioner is a company duly registered under the provisions of the Rajasthan Sales Tax Act, 1994, Rajasthan VAT Act, 2003, Central Sales Tax Act, 1956 and the Rules framed thereunder. The company engaged in manufacture of lead, zinc and allied metals and it has is own mines. In the regular course of business, the petitioner company awarded various mining contracts to the contractors wherein cement and steel are required to be used. The petitioner company is required to use explosives for winning minerals from its mines. This operation includes explosions and is got done on job work basis in the field of the petitioner under strict control and supervision of explosive experts. For use of explosives, the petitioner company is required to obtain licence from the competent authority under the Explosive Act, 1884 and as per the statutory condition of licence, the petitioner cannot re-sale the explosives purchased for its own use. The petitioner has placed on record the copy of the explosive licence. The petitioner company purchased the explosives against declaration Form ST 17 on payment of concessional rate of tax as stipulated under Secs. 10(1) and 10(3) of the Act of 1994. According to the petitioner explosives have been mentioned in the certificate of registration of the petitioner company as raw-material and, therefore, the petitioner is authorized to purchase the same at concessional rate of 4% against declaration Form ST 17.

3. The petitioner’s company’s regular assessment for the tax under the provisions of the Act of 1994 for the assessment years 1999-2000, 2000-2001, 2001-2002, 2002-2003 and 2003-2004 were framed by the assessing authority, but notices were issued for re-opening of assessments under Sec. 30 of the Act of 1994 to the petitioner on the ground that supply of material such as cement, iron, steel and explosives to various contractors firms is sale within the meaning of Section 2(38) of the Act of 1994. The petitioner submitted reply and took the plea that the goods have not been used for the purpose other than for which they have been procured and there is no misuse of declaration form.

4. The petitioner submitted that ownership of the goods had never been transferred to the contractor and the contractor had returned the remaining goods as such and no property stands transferred to the contractor from the petitioner, therefore, the transaction cannot amount to sale of the goods liable for tax under the provisions of the Act of 1994. The assessing authority rejected the petitioner’s contention and passed assessment orders for various years. Copies of the assessment orders passed for various years have been placed on record on these revision petitions, which are dt. 07.08.2003, 27.09.2005 and 15.02.2006 in total for five years.

5. Aggrieved against the above assessment orders passed by the assessing authority, the petitioner company preferred separate appeals before the Dy. Commissioner (Appeals) Commercial Taxes, Udaipur, which were dismissed by Dy. Commissioner (Appeals) by order dt. 06.01.2005 (two appeals), dt. 21.

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