https://www.taxtmi.com/caselaws?id=1440 Construction by a developer is taxable as a works contract only if it is carried out for and on behalf of the purchaser under an agreement involving transfer of property in goods in execution of that contract. On the facts stated, the builder retained ownership of the apartments and the construction until execution and registration of the sale deed, and instalment payments did not give the allottees any right, title or interest. The activity was therefore not a works contract under the U.P. Trade Tax Act, and the tax levies were without jurisdiction. The writ petitions were maintainable because the challenge went to the very existence of taxing jurisdiction, so the alternative appeal remedy was not an absolute bar. en-us Fri, 23 Mar 2007 00:00:00 +0530 Mon, 10 Mar 2014 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1440 Construction by a developer is taxable as a works contract only if it is carried out for and on behalf of the purchaser under an agreement involving transfer of property in goods in execution of that contract. On the facts stated, the builder retained ownership of the apartments and the construction until execution and registration of the sale deed, and instalment payments did not give the allottees any right, title or interest. The activity was therefore not a works contract under the U.P. Trade Tax Act, and the tax levies were without jurisdiction. The writ petitions were maintainable because the challenge went to the very existence of taxing jurisdiction, so the alternative appeal remedy was not an absolute bar. Case-Laws VAT and Sales Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1440