https://www.taxtmi.com/caselaws?id=157060 Under MOFA, a stand-alone garage is not a flat because the statutory definition covers separate and self-contained premises, and the words "includes a garage" extend only to a garage appurtenant to a flat. Stilt parking and open parking are not garages, as a garage in its ordinary sense requires enclosing structure and shelter. Parking spaces in the stilt or open area are treated as common areas and facilities, so the promoter has no independent right to sell them separately and must convey them as part of the common scheme. en-us Tue, 31 Aug 2010 00:00:00 +0530 Fri, 26 Aug 2016 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157060 Under MOFA, a stand-alone garage is not a flat because the statutory definition covers separate and self-contained premises, and the words "includes a garage" extend only to a garage appurtenant to a flat. Stilt parking and open parking are not garages, as a garage in its ordinary sense requires enclosing structure and shelter. Parking spaces in the stilt or open area are treated as common areas and facilities, so the promoter has no independent right to sell them separately and must convey them as part of the common scheme. Case-Laws Indian Laws Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157060