VAT

ByVivek Kumar Verma

CASE LIST State has the power to impose VAT on sale of under-construction Property (under Work Contracts) Gannon Dunkerley and Co. vs. State of Rajasthan, (1993) 1 SCC 364 K. Raheja Development Corporation vs. State of Karnataka, (2005) 5 SCC 162 – As long as the agreement was entered into before the construction was “complete”, it would…