No surcharge on works contract when assessee had paid exemption fee to avail of exemption on works c

CST & VAT : Rajasthan VAT - Where State Government vide notification dated 30-4-1993 issued under Rajasthan Sales Tax Act, 1954 exempted from tax transfer of property in goods involved in execution of works contract on condition that contractor undertakes to pay exemption fee at rate of 1 per cent on total value of contract and assessee paid such amount to avail exemption, Assessing Authority was wrong in holding that assessee was also liable to pay surcharge thereon under section 13 of Rajastha