https://www.taxtmi.com/caselaws?id=339353 The High Court dismissed the writ petitions challenging orders concerning Assessment Years 2010-11 to 2012-13. The dispute centered on whether a "Terminalling Service Agreement" constituted a works contract or a BOOT contract. The court found that the agreement fell under the definition of a works contract. Regarding payments to a sub-contractor, the court directed the petitioner to seek resolution through the appellate authority, criticizing the direct approach to the court. The judgment emphasized adherence to statutory procedures and dismissed the writ petitions while allowing the petitioner to pursue remedies through proper channels. en-us Tue, 07 Feb 2017 00:00:00 +0530 Sat, 25 Feb 2017 13:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339353 The High Court dismissed the writ petitions challenging orders concerning Assessment Years 2010-11 to 2012-13. The dispute centered on whether a "Terminalling Service Agreement" constituted a works contract or a BOOT contract. The court found that the agreement fell under the definition of a works contract. Regarding payments to a sub-contractor, the court directed the petitioner to seek resolution through the appellate authority, criticizing the direct approach to the court. The judgment emphasized adherence to statutory procedures and dismissed the writ petitions while allowing the petitioner to pursue remedies through proper channels. Case-Laws VAT and Sales Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339353