2011 (9) TMI 1111

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....m Singh Rathore, JJ. For the Appellant : Ashok Kumar,Praveen Kumar JUDGEMENT In this case as well as the other cases, which have been connected with Writ Petition No.314 of 2007, the question involved is whether the allotment/ agreement/ sale of the flats by the real estate developers, will attract the liability of commercial tax and assessment can be made treating them to be 'works c....

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....ats, unless the agreement amounts to sale of the constructed flats, may fall under the purview of 'works contract'. Each case, however, will depend upon its own facts. Be that as it may, since a large number of writ petitions are being entertained and interim orders have been passed, we are also passing same orders in this writ petition, and provide that until further orders the assessm....