Advocates:
SHIVAJI M. JADHAVNISHANT RAMAKANTRAO KATNESHWARKAR

1

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 8690 OF 2013

RAJENDER RAMCHANDER AGARWAL

Appellant(s)

VERSUS

THE STATE OF MAHARASHTRA & ORS.

Respondent(s)

O R D E R

1.

None has appeared on behalf of the appellant at the time when

the appeal is taken up for final hearing. On the last two

occasions also, nobody appeared on behalf of the appellant.

2.

The short question which is posed for consideration in this

appeal is “whether an agreement for building and construction of an

immovable property can be said to be sale” under the provisions of

Section 2(24) of the Maharashtra Value Added Tax Act, 2002 (‘2002

Act’) and whether the same can be said to be a works contract and

liable to be taxed under the 2002 Act?

3.

Mr. Rahul Chitnis, learned counsel appearing on behalf of the

respondent-State of Maharashtra, has drawn our attention to the

decision of this Court in the case of Larsen and Toubro Limited and

Another vs. State of Karnataka and Another, (2014) 1 SCC 708 and

has submitted that the aforesaid issue is squarely covered against

the appellant.

Digitally signed by R

Natarajan

Date: 202