Supreme Court · 2005 INSC 262 · Decided 5 May 2005
M/S. K. Raheja Development Corporation v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2005 INSC 262 · [2005] 3 S.C.R. 1210
- Case number
- CIVIL APPEAL No. 2766/2000
- Decided
- 5 May 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Karnataka Sales Tax Act, 1957-Sections 5B and 2(J)(v-i)-Works C Contract Tax-Levy of-Agreement whereby developers undertaking to build flats for prospective purchaser for valuable consideration-On completion, unit to be handed over to the purchaser who would get undivided interest­ Developer or. by virtue of any works contract-On appeal, held: Agreement to construct a building either for cash or deferred payment or valuable D consideration is 'works contract', the construction activity may be on behalf of an owner of the property or by the owner-Developers have possessary interest
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