TMI Blog2015 (8) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... e of CHD Developers Limited, Karnal Vs The State of Haryana [2015 (4) TMI 784 - PUNJAB AND HARYANA HIGH COURT] followed - Petition disposed of. - CWP No. 13827-2015 - - - Dated:- 13-7-2015 - S J Vazifdar, ACJ And G. S. Sandhawalia, JJ. For the Appellant : Mr Sandeep Goyal, Mr Puneet Agrawal Mr Dipankar Majumdar, Advs. For the Respondent : Ms Mamta Singla Talwar, Assistant Adv. Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sales tax on any amount other than the value of goods transferred in course of execution of works contract, the provisions would be ultra vires the Constitution of India. The tax is to be computed on a value not exceeding the value of transfer of property in goods on and after the date of entering into agreement for sale with the buyers. However, the 'deductive method' requires all the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods at the time of incorporation in the works even where property in goods passes later. Further, VAT is to be directed on the value of the goods at the time of incorporation and it should not purport to tax the transfer of immovable property. Consequently, Rule 25(2) of the Rules is held to be valid by reading it down to the extent indicated hereinbefore and subject to the State Government rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the concerned authorities are liable to be set aside with liberty to the appropriate authority to pass fresh orders in the light of the legal principles enunciated hereinbefore. We order accordingly. In so far as cases where only notices have been issued, the competent authority shall be entitled to proceed further and pass order in accordance with law keeping in view the aforesaid interpre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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