Sales Tax applicanbility on under construction flats at the time of Booking

Analysis of Supertech Ltd. v. Commissioner of Commercial Tax, UP – Sales Tax Revision 3 of 2017 decided on 6/1/2017–

Issue: Whether sales tax attracted merely because the flats were booked by prospective buyers while the same were under construction? Whether K. Raheja and Larsen & Toubro & Ors. judgments univers

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