Raj VAT: Works contract having major portion of laying of pipeline attracts exemption fee of 2.25%

CST & VAT : Rajasthan VAT - Where assessee was awarded works contract for sewerage treatment plant and work awarded to it was composite agreement of contract and major activity undertaken by it was laying of pipeline with material, assessee would fall under Item No. 3 of Notification dated 11-8-2006 and was liable to pay exemption fee at rate of 2.25 per cent