TMI Blog2015 (9) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iduary 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 agreement of sale is to be excluded from the agreement value. The value of goods in a works contract in the case of a developer etc. on the basis of which VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the Assessing Authority relying upon circular issued by the Excise and Taxation Commissioner whereas in others, the order of the revisional authority on the same premises has been assailed. Still further, in certain cases, the petitioners have approached this Court at the stage of issuance of notices for framing of assessments itself. In our opinion, in all these matters, the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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