Monday, 12 October 2015

Benefit of composition scheme is also available for post-sale construction under Andhra Pradesh VAT

CST & VAT: AP VAT:A dealer engaged in construction and sale of residential apartments executes conveyance deed of semi-finished apartments and completes remaining construction afterwards. Assessee wants to avail benefit of composition scheme on post sale construction but the department denied such benefit. It was held that benefit of composition scheme was available since (a) assessee was engaged in both construction and sale; (b) composition scheme is not dependent upon the stage of constructio

No comments:

Post a Comment