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M/s Manchanda And Manchanda Builders Pvt Ltd Versus State of Haryana And Others

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 f .....

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ion 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 goods on and after date of entering into agreement – In said circumstances, petition dispose .....

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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 grou .....

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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 .....

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e 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' .....

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ductive 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 .....

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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 directed on the value of the goods at the time of incorporation and it sho .....

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4.4.2014 The State Government shall bring necessary changes in the Rules in consonance with the above observations." 4. In these circumstances, the Division Bench disposed of the writ petitions as follows:- "53. To conclude, in some of the .....

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