https://www.taxtmi.com/caselaws?id=200240 Construction undertaken by a builder under an agreement with landowners and prospective purchasers was treated as a works contract under the U.P. VAT Act because the builder was not the landowner, had received instalments from purchasers, and used those sums for construction. Goods used in the construction were therefore held liable to tax under the VAT law. Reliance on the U.P. Apartment Act, 2010 was found irrelevant to VAT liability, and the principle from the earlier Supreme Court ruling on developer agreements was applied: construction before completion of flats under such arrangements remains a works contract. The registration requirement accordingly applied, and the penalty for failure to obtain registration was upheld. en-us Mon, 09 Jan 2017 00:00:00 +0530 Fri, 23 Mar 2018 20:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200240 Construction undertaken by a builder under an agreement with landowners and prospective purchasers was treated as a works contract under the U.P. VAT Act because the builder was not the landowner, had received instalments from purchasers, and used those sums for construction. Goods used in the construction were therefore held liable to tax under the VAT law. Reliance on the U.P. Apartment Act, 2010 was found irrelevant to VAT liability, and the principle from the earlier Supreme Court ruling on developer agreements was applied: construction before completion of flats under such arrangements remains a works contract. The registration requirement accordingly applied, and the penalty for failure to obtain registration was upheld. Case-Laws VAT and Sales Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200240