https://www.taxtmi.com/caselaws?id=800162 Builder construction undertaken after an agreement for sale with a purchaser is treated as a works contract because it is performed for that purchaser; construction completed without a prior purchaser agreement is not. VAT may therefore apply in principle to post-agreement construction. For 2005-06, however, the absence of an operative mechanism to determine taxable turnover attributable to goods transferred under an indivisible works contract prevents enforcement of the levy, despite the activity falling within the statutory works-contract definition. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800162 Builder construction undertaken after an agreement for sale with a purchaser is treated as a works contract because it is performed for that purchaser; construction completed without a prior purchaser agreement is not. VAT may therefore apply in principle to post-agreement construction. For 2005-06, however, the absence of an operative mechanism to determine taxable turnover attributable to goods transferred under an indivisible works contract prevents enforcement of the levy, despite the activity falling within the statutory works-contract definition. Case-Laws VAT / Sales Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800162