https://www.taxtmi.com/caselaws?id=238763 Transactions under building and works contracts may amount to a deemed sale of goods to the extent of goods incorporated in construction, but assessment disputes involving the nature of the allottee's rights, consideration, and whether construction was undertaken for the developer or for the allottee require factual adjudication. The High Court therefore declined to examine the merits of the assessment in writ jurisdiction, holding that such issues are better resolved through the statutory appellate process under the U.P. Sales Tax Act and the U.P. Value Added Tax Act, 2008. The writ petition was permitted to be withdrawn with liberty to pursue the prescribed appeals or other remedies available in accordance with law. en-us Mon, 07 Oct 2013 00:00:00 +0530 Sat, 17 Oct 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238763 Transactions under building and works contracts may amount to a deemed sale of goods to the extent of goods incorporated in construction, but assessment disputes involving the nature of the allottee's rights, consideration, and whether construction was undertaken for the developer or for the allottee require factual adjudication. The High Court therefore declined to examine the merits of the assessment in writ jurisdiction, holding that such issues are better resolved through the statutory appellate process under the U.P. Sales Tax Act and the U.P. Value Added Tax Act, 2008. The writ petition was permitted to be withdrawn with liberty to pursue the prescribed appeals or other remedies available in accordance with law. Case-Laws VAT and Sales Tax Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238763