VAT on sale of Land

No.  As per any State VAT Act, sale of goods attract VAT.  Goods are defined as "‘Goods’ means all kinds of movable property other than newspapers, actionable claims, stocks, shares and securities, and includes all materials, articles and commodities including the goods as goods or in some other form, involved in the execution of a works contract or those goods used or to be used in the construction, fitting out, improvement or repair of movable or immovable property and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale". 

Hence, land being immovable property, its sale is not subject to VAT.

THat is why the stamp duties of Immovable properties are fixed at a high level. It is time we thought about VAT set off for immovable properties subject to multiple sales