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2015 (9) TMI 683 - HC - VAT and Sales TaxCharging VAT on amount other than value of good - Petitioners seeking declaration that Explanation (i) of Section 2(1) (zg) of Haryana Value Added Tax Act, 2003 and Rule 25 (2) of Haryana Value Added Tax Rules, 2003 and other related provisions, so far as they include value of land for charging VAT on developers to be ultra vires to Constitution of India Held that:- In case provisions of law was seeking to charge sales tax on any amount other than value of goods transferred in course of execution of works contract, provisions would be ultra vires Constitution of India Tax was to be computed on value not exceeding value of transfer of property in goods on and after date of entering into agreement In said circumstances, petition disposed of Decided against Petitioner.
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