Construction of Dewas by-pass road is works contract hence tax leviable under Commercial & Entry Tax Act

Ashoka Infroways P Ltd. Vs State Of M.P. & Ors. And Others (Madhya Pradesh High Court) Madhya Pradesh High Court held that construction of Dewas by-pass road on a [Build, Operate and Transfer] BOT basis is in the nature of works contract and accordingly, commercial tax under the Commercial Tax Act as well as Entry Tax Act leviable. Facts- The petitioner is a private limited company that entered into the contract of construction, development, strengthening, maintenance and operation of toll roads under the scheme of Build, Operate and Transfer (BOT) floated by the State and the Central Gove...