2014 (7) TMI 196

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....titioner : Mr. B. P. Nautiyal, Senior Advocate assisted by Mr. S. K. Posti For the Respondent : Ms. Puja Banga, Brief Holder for the State of Uttarakhand ORDER Barin Ghosh, C.J. (Oral) An Application under Section 57 of the Uttarakhand VAT Act, 2005 was filed before the Commissioner to seek an opinion, whether the activities, with which the revisionist is involved, would attract or not....

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....all be levied and charged in accordance with the provisions of this Act on every sale made within the State by a dealer or a person." 3. Therefore, no sooner a sale is effected, the provisions of the Act will become applicable and, accordingly, tax will be levied. Sale has been defined in Sub Section (40) of Section 2 of the Act, which clearly mentions that sale means any transfer of property i....

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....tion for a valuable consideration will be selling the construction made by him as goods covered by the Act, but a person, if he sells an immovable property after the same has been constructed, he will not be selling goods attracting the provisions of the Uttarakhand VAT Act, 2005. 5. Therefore, with the clarification as above, we remit back the matter to the Commissioner, who shall find out, wh....