https://www.taxtmi.com/caselaws?id=392155 A completed flat transferred through a sale of undivided share in land and a construction agreement executed after completion did not constitute a works contract under the Tamil Nadu Value Added Tax Act, 2006. The Court treated the transaction as a sale of a finished property with incidental documentation, noting that no construction remained to be undertaken when the agreement was executed and that the completion certificate was obtained only thereafter. VAT could not be fastened under Sections 5 and 6 on that basis, and stamp duty treatment was held irrelevant to VAT liability. The demand was therefore unsustainable. en-us Thu, 23 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 10:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392155 A completed flat transferred through a sale of undivided share in land and a construction agreement executed after completion did not constitute a works contract under the Tamil Nadu Value Added Tax Act, 2006. The Court treated the transaction as a sale of a finished property with incidental documentation, noting that no construction remained to be undertaken when the agreement was executed and that the completion certificate was obtained only thereafter. VAT could not be fastened under Sections 5 and 6 on that basis, and stamp duty treatment was held irrelevant to VAT liability. The demand was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392155