Works contract classification: BOT contracts treated as works contracts, requiring compulsory VAT registration and compliance. BOT arrangements for construction, operation and transfer of infrastructure constitute works contract transactions under the DVAT Act because they involve transfer and use of goods in execution of construction and related activities. Consequently, BOT contractors and commercially similar contractual formats (BOO, BOOT, BOMT, etc.) are subject to compulsory registration and associated VAT compliance; the ruling highlights material procurement, transfers to subcontractors and toll based revenue streams as creating VAT and central sales tax liabilities and potential input tax credit issues.