https://www.taxtmi.com/caselaws?id=770950 A BOT road project was treated as a taxable works contract because the contractor constructed and maintained roads on State land and recovered its construction cost through toll collection, which was regarded as deferred consideration for the work executed. The BOT label did not change the character of the transaction, and transfer of property in goods in execution of the contract was held subject to commercial tax. Goods such as cement, steel and bitumen brought into the local area for the project were also held liable to entry tax, since their movement was for use in an ongoing commercial venture and the statutory condition of entry in the course of business was satisfied. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770950 A BOT road project was treated as a taxable works contract because the contractor constructed and maintained roads on State land and recovered its construction cost through toll collection, which was regarded as deferred consideration for the work executed. The BOT label did not change the character of the transaction, and transfer of property in goods in execution of the contract was held subject to commercial tax. Goods such as cement, steel and bitumen brought into the local area for the project were also held liable to entry tax, since their movement was for use in an ongoing commercial venture and the statutory condition of entry in the course of business was satisfied. Case-Laws VAT / Sales Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770950