https://www.taxtmi.com/caselaws?id=160735 A contract for sale of immovable property does not transfer title, and part performance under section 53-A of the Transfer of Property Act, 1882 operates only as a shield; without a registered conveyance, ownership of the land did not pass. Agreements with prospective flat purchasers entered before completion of construction were treated as works contracts, because the promoter constructed flats for agreement holders and transferred property in goods together with labour and services. Tax under section 5-B of the Karnataka Sales Tax Act, 1957 was therefore leviable on the goods involved in execution of the works contracts, with composition available under section 17(6). en-us Fri, 24 Sep 1999 00:00:00 +0530 Mon, 23 Dec 2013 18:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160735 A contract for sale of immovable property does not transfer title, and part performance under section 53-A of the Transfer of Property Act, 1882 operates only as a shield; without a registered conveyance, ownership of the land did not pass. Agreements with prospective flat purchasers entered before completion of construction were treated as works contracts, because the promoter constructed flats for agreement holders and transferred property in goods together with labour and services. Tax under section 5-B of the Karnataka Sales Tax Act, 1957 was therefore leviable on the goods involved in execution of the works contracts, with composition available under section 17(6). Case-Laws VAT and Sales Tax Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160735