L&T sells Readymix Concrete to Developers

The question is whether the sales of structures come under the purview of sales under VAT Act? Immovable property doies not fall under the category of goods, hence out of the purview of Sales under VAT Act. No ITC. However, if the developer is a works contractor, and is liable to pay taxes on transfer of property ofgoods in execuition of woks contract, ITC should be available unless the Developer is registered under composite scheme.