Kerala HC on levy of KVAT on sale of apartments & exclusion of Land Value from Taxable Turnover

DLF Home Developers Limited Vs State of Kerala (Kerala High Court) As all these revisions involve a common issue, they are taken up for consideration together and disposed by this common judgment. O.T.Rev.No.105 of 2019 pertains to M/s. DLF Home Developers Limited for the assessment year 2009-10 under the Kerala Value Added Tax Act [hereinafter referred to as the ‘KVAT Act’]. O.T.Rev.Nos.106 of 2019 and 107 of 2019 pertain to M/s. DLF Southern Towns (P) Limited for the assessment year 2 008-09 and 2009-10 respectively under the KVAT Act. The aforesaid three O. T. Revisions have bee...