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IN THE HIGH COURT OF MADHYA PRADESH AT INDORE
VIVEK RUSIA, GAJENDRA SINGH
Prakash Alsphaltings – Appellant
Versus
Commercial Tax Officer – Respondent
ORDER :
Vivek Rusia, J.
Since the controversies involved in the above cases are between the same parties, with the joint request of the parties, they are analogously heard and decided by this common order.
By way of these petitions filed under Article 226 of the Constitution of India, the petitioner has called into question the legality of assessment and revisional orders passed under the MADHYA PRADESH COMMERCIAL TAX ACT , 1994 treating its Build – Operate – Transfer (in short 'the BOT' scheme as works contracts and holding them liable to pay the commercial as well as entry tax. The challenge is on the ground that there was no actual sale or no transfer of property or goods during the relevant assessment years, and that there was no taxable turnover or business activity until the commencement of toll collection, which only started from 07.06.2001. These writ petitions relate to the assessment years 2000-2001.
FACTS OF THE CASE
2. The petitioner is a company engaged in the business of infrastructure development and in particular related to the construction and maintenance of roads and highways under the BOT scheme.
2.1. In the year 2000, the petitioner was awarded two separate infrastruc
BOT contracts qualify as works contracts under tax law, with deferred toll payments constituting a sale, thus validating tax assessments during construction prior to toll collection.
The court affirmed that a Build, Operate, Transfer (BOT) contract constitutes a works contract under tax laws, making the contractor liable for commercial and entry taxes.
The court established that the turnover of sub-contractors does not add to the main contractor's turnover, affirming the single deemed sale principle and preventing double taxation under the Andhra P....
Assessment orders issued beyond the three-year limit under Section 24(5) of the PVAT Act, 2007 are invalid; powder coating activities constitute a works contract subject to taxation.
Tax liability under the Andhra Pradesh General Sales Tax Act is affirmed when the petitioner fails to provide necessary exemption proof and does not comply with appeal preconditions.
The petitioner's appeal against the Assessment Order under sec. 23(4) of the MVAT Act was dismissed by the Court on the grounds of the availability of an alternative remedy and the presence of disput....
The beneficial provision of zero rated sales is mandatorily required to be a sale 'simpliciter' falling within the five categories enumerated in the definition of 'sale' as defined under Section 2(39....
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