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2014 (8) TMI 662 - HC - VAT and Sales TaxAssessment on the value of land, External Development Charges (EDC), Infrastructure Development Charges (IDC), Licence fee, Processing fee etc - Held that:- VAT is sought to be imposed on the items other than the goods, which is not legally tenable. It was argued that in such circumstances, the assessment order is totally without jurisdiction and the alternative remedy of appeal would not be effective remedy. - counsel for the petitioner is directed to furnish the requisite number of copies of the paperbook to the learned State counsel during the course of the day.
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