Rajasthan HC Upholds GST Demand Against Concessionaire; Holds Sub-Contracting Does Not Extinguish Tax Liability
“Where construction of roads was undertaken and the toll was being collected as a reciprocal arrangement under the agreement, there was no tax exemption because the collection of toll was essentially the consideration being received and amounted to annuity and in case of any ambiguity, the same was to be interpreted in favor of the revenue/state and not in favor of the assessee.”
