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Omaxe Housing And Developer Ltd. Versus The State of Haryana And Others

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

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:- .....

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. For the Appellant : Mr Sandeep Goyal, Mr Puneet Agrawal & Mr Dipankar Majumdar, Advs. For the Respondent : Ms Mamta Singla Talwar, Assistant Adv. General, Haryana ORDER S. J. Vazifdar, ACJ (oral) It is admitted that this writ petition is covere .....

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n 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 .....

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ransferred 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 a .....

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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 o .....

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lue. The value of goods in a works contract in the case of a developer etc. on the basis of which VAT is levied would be the value of the goods at the time of incorporation in the works even where property in goods passes later. Further, VAT is to be .....

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d subject to the State Government remaining bound by its affidavit dated 24.4.2014 The State Government shall bring necessary changes in the Rules in consonance with the above observations." 3. In these circumstances, the Division Bench disposed .....

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