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2015 (8) TMI 152 - PUNJAB & HARYANA HIGH COURT

2015 (8) TMI 152 - PUNJAB & HARYANA HIGH COURT - TMI - Challenge to constitutional validity of Explanation (i) to Section 2(1) (zg) of the Haryana Value Added Tax Act, 2003 and Rule 25 (2) of the Haryana Value Added Tax Rules, 2003 - Inclusion of value of land for charging VAT on developers - Held that:- decision in the case 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:- .....

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others decided on 22.04.2015. 2. The petitioners therein had prayed for a writ of mandamus declaring Explanation (i) to Section 2(1) (zg) of the Haryana Value Added Tax Act, 2003 and Rule 25 (2) of the Haryana Value Added Tax Rules, 2003 and other related provisions in so far as they include the value of land for charging VAT on developers to be ultra vires to the Constitution of India. The Division Bench, inter alia, held as under:- "44. In case the provisions of law are seeking to charge .....

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he value of transfer of property in goods on and after the date of entering into agreement for sale with the buyers. Where 'deductive method' has been prescribed under the rules for ascertaining the taxable turnover, ordinarily it should include a residuary clause in consonance with the mandate of law so as to cover all situations which can be envisaged. 45. In view of the above, essentially, the value of immovable property and any other thing done prior to the date of entering of the ag .....

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