2016 (12) TMI 190

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....Challenging the order Annexure P/4 dated 5.2.2014 passed by the Additional Commissioner, Commercial Tax holding that the provisions of M.P. VAT Act, 2002 will be applicable on the works' contract in question executed by the petitioner, this writ petition has been filed. 2. Shri Sumit Nema, learned counsel invites our attention to the impugned order Annexure P/4 and points out that except for ....

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....orks contract only from the stage the developer enters into a contract with the flat purchaser. The value addition made to the goods transferred after the agreement is entered into with the flat purchaser alone can be made chargeable to tax by the State Government. 3. That being so, we are of the considered view that the order in question Annexure P/4 passed without taking note of this legal prin....

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..... Accordingly, he submits that the matter can be remitted back for reconsideration. 6. We find much force in the objection raised by Shri Sumit Nema. The legal question with regard to imposition of liability only with effect from the date the agreement is entered into is a question legal in nature based on the law laid down in the case of Larsen & Toubro Ltd. (supra) and this aspect of the matter....