https://www.taxtmi.com/caselaws?id=249159 Construction undertaken for another for valuable consideration falls within the concept of a work contract and may attract VAT under the Uttarakhand VAT Act, while sale of completed immovable property does not amount to a sale of goods for charging purposes. The legal distinction turns on whether the activity is construction on behalf of others or only transfer of finished flats and apartments as immovable property. The Commissioner was required to re-examine the petitioner's activity on that basis, applying the statutory definitions of sale, transfer of property in goods, and work contract. en-us Wed, 23 Apr 2014 00:00:00 +0530 Mon, 27 Jul 2015 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249159 Construction undertaken for another for valuable consideration falls within the concept of a work contract and may attract VAT under the Uttarakhand VAT Act, while sale of completed immovable property does not amount to a sale of goods for charging purposes. The legal distinction turns on whether the activity is construction on behalf of others or only transfer of finished flats and apartments as immovable property. The Commissioner was required to re-examine the petitioner's activity on that basis, applying the statutory definitions of sale, transfer of property in goods, and work contract. Case-Laws VAT and Sales Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249159