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2016 (11) TMI 1076 - MADHYA PRADESH HIGH COURT

2016 (11) TMI 1076 - MADHYA PRADESH HIGH COURT - TMI - Works contract - applicability of the provisions of M.P. VAT Act, 2002 on works contract - Held that: - 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. [2013 (9) TMI 853 - SUPREME COURT] and this aspect of the matter has to be considered. That apart, finding the order identical in .....

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shall proceed in accordance with law - petition allowed - decided in favor of petitioner. - W.P. No. 12414/2016 - Dated:- 2-8-2016 - Rajendra Menon (ACJ) And Anurag Shrivastava, JJ. For the Petitioner : Mukesh Agrawal, Learned Counsel For the State : Amit Seth, Learned Govt. Adv. ORDER Challenging the order Annexure P/2 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 .....

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the case of Larsen & Toubro Ltd. Vs. State of Karnataka [2013]65 VST 1(SC), the question would be even if the activity of construction undertaken by the builder or developer like the petitioner would fall within the purview of works contract but liability would arise only from the stage the developer enters into contract with flat purchaser. The Supreme Court in the case of Larsen & Toubro Ltd. (supra) holds that the activity of construction undertaken by the developer would be a works .....

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