Case Law Details
Case Name : Smart Value Homes (Peenya Project) Private Limited Vs Joint Commissioner Commercial Taxes (Karnataka High Court)
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All High Courts Karnataka High Court
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Smart Value Homes (Peenya Project) Private Limited Vs Joint Commissioner Commercial Taxes (Karnataka High Court)
The Hon’ble Karnataka High Court in the case M/s. Smart Value Homes (Peenya Projects) Private Limited vs. Joint Commissioner, Commercial Taxes (Appeals) and Others [S.T.R.P No. 47 of 2022 dated August 23, 2023] allowed the revision petition and held that the Prime Location Charges (“PLC”)/ Floor Rise Charges (“FRC”) would not fall within the definition of works contract under the Karnataka Value Added Tax Act, 2003 (“the KVAT Act”) and such charges incurred by ...
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