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Vat on real estate

This query is : Resolved 
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(Querist)
02 October 2012 Whether vat is apllicable even if Occupation certificate(OC) is received?
Refer some case study..
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Prakash Kochar

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Prakash Kochar (Expert)
03 October 2012 If sale is of completed building , provisions of VAT will not be applicable as the sale is of immovable property.
If prospective buyers enters in an agreement to purchase the building which is under construction and makes the payment stage wise as agreed it will be treated as sale for levy of vat.
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