TMI Blog2014 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ential complexes would be constructed belongs to it; it has obtained necessary sanction to construct thereon and that it proposes to sell the constructed area - Held that:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm of flats, apartments, etc. or it is undertaking construction of flats, apartments, etc. on behalf of others - Decided in favour of assessee. - Commercial Tax Revision No. 7 of 2014 - - - Dated:- 23-4-2014 - Hon'ble Barin Ghosh, C.J. And Hon'ble V. K. Bist,JJ. For the Petitioner : Mr. B. P. Nautiyal, Senior Advocate assisted by Mr. S. K. Posti For the Respondent : Ms. Puja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Act, 2005 and, accordingly, opined that such activity would attract the provisions of the Uttarakhand VAT Act, 2005. The Appellate Authority has confirmed the said finding of the Commissioner. Hence, this revision. 2. Sub Section (1) of Section 3 of the Act provides as follows: Tax shall be levied and charged in accordance with the provisions of this Act on every sale made within the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non for application of the Act, as clarified in Sub Section (55) of Section 2 of the Act, such sale will include an agreement for carrying out construction of immovable property or commissioning of any immovable property. In other words, a person agreeing with another person to make a construction for a valuable consideration will be selling the construction made by him as goods covered by the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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