https://www.taxtmi.com/caselaws?id=258903 Composite pre-completion construction agreements for flats were treated as works contracts, so VAT could be levied only on the value of goods transferred in execution and not on land or other immovable-property components. The valuation mechanism under the Haryana VAT law and rules was upheld only by reading it down to confine the levy to goods and permissible deductions, while excluding land. Sections governing joint liability of contractor and sub-contractor and the optional composition scheme were held valid. The writ petitions were maintainable despite alternative remedies because the challenge included vires issues, though individual factual disputes were left for the tax authorities. en-us Wed, 22 Apr 2015 00:00:00 +0530 Sat, 24 Oct 2015 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258903 Composite pre-completion construction agreements for flats were treated as works contracts, so VAT could be levied only on the value of goods transferred in execution and not on land or other immovable-property components. The valuation mechanism under the Haryana VAT law and rules was upheld only by reading it down to confine the levy to goods and permissible deductions, while excluding land. Sections governing joint liability of contractor and sub-contractor and the optional composition scheme were held valid. The writ petitions were maintainable despite alternative remedies because the challenge included vires issues, though individual factual disputes were left for the tax authorities. Case-Laws VAT and Sales Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258903