If work undertaken by petitioner is ‘works contract’ which is defined under Section 2(55) of the VAT Act, 2005, it cannot be said that the respondents have imposed any tax without authority of law

Asso tech Super Tech (J.V.) Vs. State of Uttarakhand- Petitioner’s case is that he is not constructing the dwelling units on behalf of anyone else and the same is undertaken by the petitioner on his own behalf. Referring to the definition of the ‘works contract’ given under VAT Act, 2005, it has been stated in the writ petition that the tax is leviable only if ‘works contract’ is undertaken by a dealer on behalf of someone else. It is further stated since the contract in question is not under any agreement for carrying out building project as such in view of Article 265 of the Cons...