7. The Appellants had been called for a private listening to on 24thFebruary 2020 and were represented by Shri. Sanjay M. Dhariwal, Chartered Accountant who reiterated the submissions made in the grounds of enchantment. He emphasised the fact that the Appellant was engaged solely in growth of land and there was no construction activity concerned; that what is offered to the buyers is plotted land and by virtue of entry 5 to Schedule III, sale of land was not a supply and therefore not liable to GST. He additionally relied on the case of Continental Builders and Builders, Bangalore vs State of Karnataka (2009 (67) Kar L.J. 359 (tri) (FB)) and Sunil vs CIT AIR 1986 SC 368 in help of their case.

– Original Land Deed of the present proprietor, identified as the 7/12 doc and also the previous homeowners with the right names on the title.

– An Encumbrance Certificate from the Sub-registrar’s workplace for the final 30 years not less than.

– Launch Certificate from the financial institution, stating that the mortgage on the land has been fully repaid.

– Unique property tax receipt and other payments relating to the plot.

For the buyer, the paperwork required embrace:

If you’re promoting stumpage or logs, it is important to acknowledge the variations in quantity related to the completely different log rules. Since stumpage or log prices are based mostly on the timber or log quantity, you’ll receive considerably more revenue with the rules that scale your sizes higher. For example, take a log of sixteen inches diameter x sixteen ft in size and a price of $a hundred per thousand board ft. This log would have the following volumes and values primarily based upon the totally different log guidelines:

It is rarely a good suggestion to purchase land without being assured that you’ll secure the planning permission required. Ideally, the land 高気密高断熱 大阪 should already have permission in place, this will give you a good idea of what might be built and can kind the premise of correctly valuing the plot.

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