https://www.taxtmi.com/caselaws?id=337608 A finding of works contract liability cannot stand unless the adjudicating authority first examines the actual nature of the transaction and the relevant contractual clauses governing taxability. The Tribunal erred by proceeding on a general assumption that the cited principles automatically applied, without scrutinising whether the builder was the landowner and whether the allotment agreements required a different legal analysis. Because the foundational factual matrix was not properly analysed, the order was held unsustainable. The matter was set aside and remanded for fresh consideration on merits, with all factual and legal issues left open. en-us Fri, 06 Jan 2017 00:00:00 +0530 Fri, 13 Jan 2017 10:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337608 A finding of works contract liability cannot stand unless the adjudicating authority first examines the actual nature of the transaction and the relevant contractual clauses governing taxability. The Tribunal erred by proceeding on a general assumption that the cited principles automatically applied, without scrutinising whether the builder was the landowner and whether the allotment agreements required a different legal analysis. Because the foundational factual matrix was not properly analysed, the order was held unsustainable. The matter was set aside and remanded for fresh consideration on merits, with all factual and legal issues left open. Case-Laws VAT and Sales Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337608