Taxabilty on civil work construction under UPVAT act

[Jasbir Uppal]

Dear Sir, 

That the appellant, it had purchased land from the different parties in different location in AGRA. Thereafter plans of the residential apartment sanctioned by the competent authorities, after completion of constriction transferred to the interested person by way sale in different  deeds, common areas and facilities, such as lobby, parking, publics amenities etc. as approved in the layout plan was to remain the property of the appellant and no rights would  accrue to the interested parties and it continued to be the appellant. can the  decision of the hon’ble  Supreme Court in the case ofK. Raheja Development Corporation V/s State of Karnataka is applicable in this case under UPVAT act

With regards 

J.S. Uppal

AI Summary

Debate on Taxability of Civil Construction Under UPVAT Act; K. Raheja Case Relevance Questioned by Appellant A discussion forum addresses the taxability of civil work construction under the UPVAT Act. The appellant purchased land in Agra, constructed residential apartments, and retained ownership of common areas. They question whether the Supreme Court's decision in K. Raheja Development Corporation v. State of Karnataka applies. One respondent states that such constructions fall under the Works Contract Tax (WCT) of the UPVAT Act. The appellant argues that constructions are not made on purchasers' behalf and are sold via registered deeds. Another respondent notes that the K. Raheja judgment is case-specific and advises consulting a tax advisor for clarity.