https://www.taxtmi.com/caselaws?id=332710 Rectification rejection was unsustainable where the assessing authority failed to consider the assessee's specific objection that unsold apartment units were not subject to a works contract because no agreement with purchasers existed for those units. The court noted the governing principle that construction activity becomes a works contract only from the stage of a contract with the flat purchaser. Ignoring a relevant objection already on record was not a mere merits dispute but an error apparent on the face of the record. The rectification rejection was set aside, the application was directed to be reconsidered in accordance with law, and recovery was kept in abeyance meanwhile. en-us Tue, 09 Aug 2016 00:00:00 +0530 Tue, 20 Mar 2018 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332710 Rectification rejection was unsustainable where the assessing authority failed to consider the assessee's specific objection that unsold apartment units were not subject to a works contract because no agreement with purchasers existed for those units. The court noted the governing principle that construction activity becomes a works contract only from the stage of a contract with the flat purchaser. Ignoring a relevant objection already on record was not a mere merits dispute but an error apparent on the face of the record. The rectification rejection was set aside, the application was directed to be reconsidered in accordance with law, and recovery was kept in abeyance meanwhile. Case-Laws VAT and Sales Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332710