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Peptech Construction Pvt. Ltd. Versus State of M.P. & others

2016 (11) TMI 1076 - MADHYA PRADESH HIGH COURT

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 natu .....

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any reason, similar order has been quashed by this Court in W.P. No.1767/2014 and in certain other cases. - Order impugned Annexure P/2 and all consequential action thereto stands quashed and the matter remanded back to the Assessing Officer for .....

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d - 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 o .....

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filed. 2. Shri Sumit Nema, learned counsel invites our attention to the impugned order Annexure P/2 and points out that except for holding that the petitioners are liable to pay the tax in question, no reason is given as to how and on what basis the .....

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ataka [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 develope .....

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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 v .....

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onsideration. 4. Even though Shri Amit Seth raised a preliminary objection to say that in somewhat similar situation in W.P. No.13472/2015 and W.P.No.13476/2015, a coordinate Bench of this Court on 4.11.2015 had refused to exercise the jurisdiction u .....

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4 making applicable the VAT Act, 2002 ipso facto without considering the principles laid down in the case of Larsen & Toubro Ltd. (supra). Accordingly, he submits that the matter can be remitted back for reconsideration. 6. We find much force in .....

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