The expression "relating to" has a wide meaning and includes everything relating to road.

1. Instant sales tax revision petition 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, 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, in these circumstances providing and fixing profile-safety steel banker and metal crash barrier and access control fencing at hazardous location on National Highway No.8 is/was related to the execution of work relating to roads or not ?

4.Whether in view of Rule 14 of the Sales Tax Rules, the exemption once granted can be withdrawn only on the premise that the same was obtained by fraud or misrepresentation, and not on the ground that the work in question was not covered by exemption so granted ?”

3. The brief controversy is that a contract was awarded to the respondent-M/s Penar Industries Ltd. (assessee) by the Rajasthan State Bridge Construction Corporation Ltd., Jaipur (for short, 'RSBCCL') for fixing of Works-Profile Safety Barrier at Toll Plaza, NH-8. On an application moved by the RSBCCL and the respondent-assessee jointly, the Assistant Commissioner, Works Contract & Leasing Tax, Division-I, Jaipur vide order dt.09/08/1999 granted certificate of exemption in Form ST-2 bearing No.6/05 directing that fixing of Works Profile Safety Barrier at Toll Plaza, NH-8 would entail exemption fee @ 1% with 12% surcharge and the same was required to be paid by the assessee.

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 respondentassessee 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 Mr. RB Mathur, counsel for the petitioner submits that the assessee travelled beyond the works contract granted to it, therefore, the AO was justified in holding that the safety steel barriers were not fixed in accordance with the exemption notification and has rightly come to the conclusion that once it did not act in accordance with the exemption notification, then all benefits arising out of it were certainly lost. He further relied on Rule 14 of the RST Act that if the exemption certificate has been obtained by fraud or misrepresentation, then the exemption can be denied and this is what the assessee did and it was rightly denied by the AO and accordingly contended that the order of the Tax Boar