Why VAT on Flats?

When we buy a new flat, say, worth Rs.30 lakhs, we already pay over Rs.2 lakhs as stamp duty and registration charges as taxes to the state government. Over and above that we also pay an annual property tax. Then why an additional tax called VAT?

If people remember that about 10 yrs ago Yashwant Sinha had increased the income tax rebate for housing loans from Rs. 10,000 to Rs. 1.5 lakhs, in effect, bringing down the taxes in case you bought a flat. This had proved a game changer and led to a real estate boom creating wealth, jobs and homes besides contributing to increased GDP of the country. Now our politicians are doing exactly the reverse by increasing and not decreasing taxes on homes.