M/S Pink City Expressway Private ... vs The Commercial Taxes Officer
2022 Latest Caselaw 5484 Raj/2

         HIGH COURT OF JUDICATURE FOR RAJASTHAN
                     BENCH AT JAIPUR

          D.B. Sales Tax Revision / Reference No. 32/2020
M/s Pink City Expressway Private Limited
                                                                 ----Petitioner
                                   Versus
The Commercial Taxes Officer,
                                                               ----Respondent

Connected With D.B. Sales Tax Revision / Reference No. 28/2020 M/s Pink City Expressway Private Limited,

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 29/2020 M/s Pink City Expressway Private Limited

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 30/2020 M/s Pink City Expressway Private Limited

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 31/2020 M/s Pink City Expressway Private Limited

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 33/2020 M/s Pink City Expressway Pvt. Ltd.

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 34/2020 M/s Pink City Expressway Private Limited

----Petitioner Versus The Commercial Taxes Officer

(2 of 3) [STR-32/2020]

----Respondent D.B. Sales Tax Revision / Reference No. 85/2020 M/s Pink City Expressway Pvt.ltd.

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 86/2020 M/s Pink City Expressway Pvt. Ltd.

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 87/2020 M/s Pink City Expressway Pvt. Ltd.

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 97/2020 M/s Pink City Expressway Pvt. Ltd.

----Petitioner Versus The Commercial Taxes Officer

----Respondent D.B. Sales Tax Revision / Reference No. 98/2020 M/s Pink City Expressway Private Ltd.

----Petitioner Versus The Commercial Taxes Officer

----Respondent

For Petitioner(s) : Mr. Vikram Kumar Gogra, Adv. For Respondent(s) : Mr. Sheetanshu Sharma, Adv.

Mr. Punit Singhvi, Adv. With Mr. Akshat Dewan, Adv.

Mr. Ayush Singh, Adv.

Mr. Swapnil S. Sharma, Adv.

HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE SAMEER JAIN Order 04/08/2022

(3 of 3) [STR-32/2020]

Bunch of revision petitions were filed against the impugned order

of Rajasthan Tax Board. Sales Tax Revision / Reference No. 87/2020, is

taken as a lead case for admission, on the request of both the sides. All

the revision petitions involve same Questions of Law and are based on

same set of facts.

After hearing, the following questions of law, were admitted,

which are referred herein:-

"1. Whether the RTB was justified in declining 'Collection of Toll' from future prospects as 'Deferred Sale Consideration' under the provisions of RVAT Act, 2003?

2. Whether completion of Build, Operate and Transfer (BOT) based projects covers under the definition of 'Sale' without fulfilling the basic ingredients thereof?

3. Whether supply of 'Pre Fabricated Castings' to sub contractors as free of cost supply is liable to tax under the provisions of RVAT Act, 2003?

4. Whether handing over the project to NHAI after completion of contract period without consideration can be terms as 'Sale' with deferred payments under RVAT Act, 2003?

7. How a 'Sale of Good' can be construed as 'Sale' for deferred payments?"

After admission, with the consent of both the sides all the

questions were heard at length. Compilations and written submissions

were also given and relying upon the judgments were also argued.

After hearing and considering the records, respective arguments

and the ratios of the judgments cited by learned counsel for the parties,

this court reserved the matter.

(SAMEER JAIN),J (PANKAJ BHANDARI),J

Pooja/28-39

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