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) float

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