2024-VIL-1100-MP
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VAT High Court Cases

M.P. Vanijyik Kar Adhiniyam, 1994 - Works Contract, Assessment of Build Operate and Transfer (BOT) Contract - Petitioner executed a BOT contract with the Government of Madhya Pradesh for the construction, development, strengthening, maintenance and operation of the Dewas Bypass road - Petitioner was authorized to collect toll from vehicles passing through the bypass to recover the costs incurred in the construction and maintenance of the road - Department assessed the petitioner under the Commercial Tax Act and Entry Tax Act, treating the BOT contract as a works contract - Whether the BOT contract executed by the petitioner is a works contract, making the petitioner liable to pay commercial tax and entry tax on the goods consumed in the construction of the bypass road – HELD - the BOT contract executed by the petitioner is a Works Contract within the meaning of the definition under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 - the Full Bench in Viva Highways v. M.P. Road Development Authority, had held that the nomenclature of the agreement is immaterial, and any agreement that falls within the definition of a works contract must be treated as such, irrespective of its name - the petitioner was granted the right to collect toll from vehicles passing through the bypass to recover the costs incurred in the construction and maintenance of the road, which amounted to a deferred payment for the works contract. Therefore, the petitioner is liable to pay Commercial Tax and Entry Tax on the goods consumed in the construction of the bypass road - the taxes assessed by the Department, along with interest, are upheld and the writ petitions are dismissed
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