AJAY KUMAR MITTAL, J. - (1.) The appellant has approached this Court by filing appeal under Section 68(2) of the Punjab Value Added Tax Act, 2005 ( in short 'the Act') against the impugned order dated 27.11.2009 (Annexure A7), passed by the Value Added Tax Tribunal, Punjab ( hereinafter to be referred as 'the Tribunal').
(2.) Briefly relevant facts of the case are being taken. The appellant is a real estate project developer who is engaged in the construction and sale of residential flats, buildings and infrastructure facilities all across the country. As per averments made in the appeal, the appellant company is developing land at Patiala and VIP Road at Zirakpur, Tehsil Derabassi, District Mohali. The appeal was admitted for determination of substantial questions of law which are as under: - (i)Whether on the facts and circumstances of the case, the Ld. Tribunal was justified in holding that the appellant is engaged in the works contract and is thus liable to be registered under the provisions of the Punjab VAT Act, 2005? (ii)Whether on the facts and circumstances of the case, the appellant is liable to be registered under the Punjab VAT Act, 2005 as a taxable person and liable to pay tax on the sale of flats constructed by it on land purchased by it in its own name?
(3.) We have heard learned counsel for the parties and perused the record.;