State has the power to impose VAT on sale of under-construction Property (under Work Contracts)
  • Gannon Dunkerley and Co. vs. State of Rajasthan, (1993) 1 SCC 364
  • K. Raheja Development Corporation vs. State of Karnataka, (2005) 5 SCC 162 – As long as the agreement was entered into before the construction was “complete”, it would be a works contract.
  • Maharashtra Chamber of Housing Industry (MCHI) & Ors. vs. State of Maharashtra & Ors., 2012 (114) BOMLR 2152
  • Larsen & Toubro Limited vs. State of Karnataka, (2014) 1 SCC 708



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