https://www.taxtmi.com/caselaws?id=371999 Construction undertaken under allotment and agreement for consideration was treated as a works contract under the U.P. Trade Tax Act, 1948. The High Court applied section 2(m) and accepted the factual finding that the revisionist had constructed on behalf of allottees for consideration, noting that the finding was supported by the record and was not shown to be perverse. In revisional jurisdiction, no interference was warranted on that issue. The works contract finding was upheld against the revisionist, while the matter was remitted to the Tribunal for fresh consideration of the remaining valuation and purchase-related issues. en-us Thu, 25 Oct 2018 00:00:00 +0530 Mon, 17 Dec 2018 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371999 Construction undertaken under allotment and agreement for consideration was treated as a works contract under the U.P. Trade Tax Act, 1948. The High Court applied section 2(m) and accepted the factual finding that the revisionist had constructed on behalf of allottees for consideration, noting that the finding was supported by the record and was not shown to be perverse. In revisional jurisdiction, no interference was warranted on that issue. The works contract finding was upheld against the revisionist, while the matter was remitted to the Tribunal for fresh consideration of the remaining valuation and purchase-related issues. Case-Laws VAT and Sales Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371999