https://www.taxtmi.com/caselaws?id=770950 MP HC dismissed the petition challenging tax liability under BOT scheme for road construction. The court held that despite deferred payment through toll collection, the contractor remained liable for commercial tax during construction period. The government retained ownership of land while contractor only received possession rights. The court ruled that deferred payment mode through toll collection does not exempt tax liability, as sale occurred during assessment year regardless of payment timing. Tax liability exists on goods purchased for works contract execution, with toll collection being merely a recovery mechanism rather than exemption from tax obligations. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770950 MP HC dismissed the petition challenging tax liability under BOT scheme for road construction. The court held that despite deferred payment through toll collection, the contractor remained liable for commercial tax during construction period. The government retained ownership of land while contractor only received possession rights. The court ruled that deferred payment mode through toll collection does not exempt tax liability, as sale occurred during assessment year regardless of payment timing. Tax liability exists on goods purchased for works contract execution, with toll collection being merely a recovery mechanism rather than exemption from tax obligations. Case-Laws VAT / Sales Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770950