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2015 (9) TMI 683 - PUNJAB & HARYANA HIGH COURT

2015 (9) TMI 683 - PUNJAB & HARYANA HIGH COURT - TMI - Charging 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 ot .....

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Mamta Singla Talwar, DAG ORDER S J Vazifdar, ACJ (Oral) 1. Notice of motion. 2. Ms. Mamta Singla Talwar, DAG, Haryana accepts notice on behalf of the respondents and waives service. 3. It is admitted that this writ petition is covered by the order and judgement of a Division Bench of this Court in a group of writ petitions with lead case i.e. CWP-5730-2014 titled as CHD Developers Limited, Karnal Vs The State of Haryana and others decided on 22.04.2015. The petitioners therein had prayed for a w .....

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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 deductions to be made therefrom to be specifically provided for to ensure that tax is charged only on the value of transfer of property in goods on and after the date of entering .....

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