7. The Appellants have been referred to as for a personal listening to on 24thFebruary 2020 and have been represented by Shri. Sanjay M. Dhariwal, Chartered Accountant who reiterated the submissions made in the grounds of attraction. He emphasised the fact that the Appellant was engaged solely in improvement of land and there was no construction activity involved; that what is bought to the consumers is plotted land and by virtue of entry 5 to Schedule III, sale of land was not a provide and therefore not liable to GST. He additionally relied on the case of Continental Builders and Developers, Bangalore vs State of Karnataka (2009 (67) Kar L.J. 359 (tri) (FB)) and Sunil vs CIT AIR 1986 SC 368 in assist of their case.

- Original Land Deed of the current proprietor, recognized as the 7/12 document and also the earlier homeowners with the proper names on the title.

- An Encumbrance Certificate from the Sub-registrar's workplace for the last 30 years at the least.

- Release Certificate from the bank, stating that the mortgage on the land has been utterly repaid.

- Original property tax receipt and other payments referring to the plot.


For the buyer, the paperwork required include:

If you are selling stumpage or logs, it is crucial to acknowledge the variations in volume associated with the completely different log rules. Since stumpage or log prices are primarily based on the timber or log volume, you'll receive substantially extra revenue with the rules that scale your sizes greater. For instance, take a log of sixteen inches diameter x 16 feet in length and a worth of $one hundred per thousand board toes. This log would have the following volumes and values primarily based upon the completely different log guidelines:

It isn't a good suggestion to purchase land with out being assured that you will secure the planning permission required. Ideally, https://progorodsamara.ru/interesnoe/view/zile-v-novostrojke the land ought to already have permission in place, this will give you a good idea of what may be built and will form the basis of correctly valuing the plot.

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