2014 (2) TMI 1143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt Government Pleader, for the petitioner. Udaya Holla, Senior Advocate for Sri Rajendra M. S. for the respondent. ORDER This group of sales tax revision petitions is arising from the order dated October 14, 2011 passed by the Karnataka Appellate Tribunal, Bangalore (for short, "the Tribunal") in STA Nos. 971-1006 of 2011. 2. The learned counsel for the respondent, at the outset, invi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s follows and answered it in the negative:-         'Whether the land price will get included in the amount of total receipt on the occasion of paying tax as per conciliation scheme in building works contract?'     2. In the present petitions, we have formulated the following substantial questions of law which need consideration:- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(land owner's) share of land and deliver to him as a part of consideration, amounts to "sale" within the definition in section 2(29) of the KVAT Act, 2003 and if yes, who is liable to pay tax on the material/goods involved in execution of the works contract?'     4. Though these questions undoubtedly arise for consideration in these matters, were admittedly not raised/con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sire, before the Tribunal including judgments of High Courts and the Supreme Court, if any, in support of their contentions. We hope and trust that the Tribunal shall decide the questions after considering the material that will be placed before it by the parties within the stipulated time. All contentions on these questions are kept open. It is further needless to mention that while dealing with ....