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TMI Blog2014 (2) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 521 - KARNATAKA HIGH COURT] and Larsen and Toubro Limited v. State of Karnataka [2013 (9) TMI 853 - SUPREME COURT] - Decided against Revenue. - STRP. Nos. 276 of 2012, STRP. Nos. 49 - STRP. Nos. 83 of 2013 - - - Dated:- 17-2-2014 - DILIP B BHOSALE AND MANOHAR B. JJ. T.K. Vedamurthy, High Court Government Pleader, for the petitioner. Udaya Holla, Senior Advocate for Sri Rajend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cel for the parties. This group of sales tax revision petitions is arising from the order dated July 28, 2011 passed by the Karnataka Appellate Tribunal, Bangalore (for short, 'the Tribunal') in STA Nos. 2445-2452 of 2010. The Tribunal had framed the question of law as follows and answered it in the negative:- 'Whether the land price will get included in the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper is a barter by which, the land owner delivers the agreed upon share of the land to the builder and in consideration therefor, requires the builder to construct apartments in his (land owner's) share of land and deliver to him as a part of consideration, amounts to sale within the definition in section 2(29) of the KVAT Act, 2003 and if yes, who is liable to pay tax on the material/goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons after giving an opportunity of being heard to both the sides. It is open to the parties to place all the materials, if they so desire, before the Tribunal including judgments of High Courts and the Supreme Court, if any, in support of their contentions. We hope and trust that the Tribunal shall decide the questions after considering the material that will be placed before it by the parties wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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