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Case Law Details

Case Name : Asso tech Super Tech (J.V.) Vs. State of Uttarakhand (Uttarakhand High Court)
Related Assessment Year :
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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 i

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