The Supreme Court, in the case of
Suraj Lamp & Industries Pvt. Ltd. Vs. State of Haryana & Anr., held
that the transactions of the nature of ‘GPA sales’ or ‘SA/ GPA/ WILL transfers’ do not convey title and do not amount to transfer, nor can they
be recognized as valid mode of transfer of immoveable property and that the
Courts will not treat such transactions as completed or concluded transfers or
as conveyances as they neither convey title nor create any interest in an
immovable property. The judgement was
