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2015 (10) TMI 514 - PUNJAB AND HARYANA HIGH COURT

2015 (10) TMI 514 - PUNJAB AND HARYANA HIGH COURT - TMI - Valuation - inclusion of value of land in taxable turnover of builders/developers selling flats/apartments/units and paying VAT under lumpsum scheme - Held that:- Assessment orders have been passed in all the cases as these cases are relating to lump sum tax payment - It is not disputed by learned counsel for the petitioner(s) that the appeal lies against the assessment orders passed by respondent No.3. Accordingly, we do not consider it .....

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learned counsel for the parties, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 9938 of 2015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the assessment order dated 17.3.2015 (Annexure P-1) for the year 2011-12 passed by respondent No.3 seeking to impose Value Added Tax (VAT) on the value of land transferred in the e .....

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T under lumpsum scheme; Also a writ of mandamus has been sought declaring Section 3 and Explanation 1 to Section 2(1)(zg) of the Act, Rules 25(2) and 49 of the Rules (Annexure P-12 Colly) in particular and other related provisions in so far as they include the value of land for charging VAT on builders/developers to be ultra vires the Constitution of India in so far as it violates Article 246 of the Constitution of India read with Schedule VII, List II, Entry 54. 3. A few facts necessary for adj .....

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he authorities on the same basis. Till 2009-10, there was no demand of tax by the respondents regarding short payment of tax due to non-inclusion of value of land in taxable turnover. Respondent No.3 issued instruction dated 7.5.2013 to the effect that the developers entering into agreements for sale of constructed apartments or flats prior to or during construction are chargeable to the VAT without referring the provisions of Act/Rules regarding the manner of computation of tax. Thereafter the .....

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000/- only was raised under Section 40 of the Act on account of late deposit of tax. Similarly, the assessment for the year 2009-10 was accepted by the ETO vide order dated 29.1.2013 (Annexure P-6). Notice dated 18.11.2013 (Annexure P-5) was received by the assessee for the assessment year 2011-12. For the assessment year 2013-14, the notice dated 3.2.2014 (Annexure P-2) was issued to the effect that the developers/contractors are entitled for deduction on account of labour and service charges a .....

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petitioner submitted detailed written submissions dated 24.3.2014 (Annexure P-10) by explaining the basis of computation of turnover for lump sum tax adopted by it which was accepted by the respondents for the past period, i.e. financial years 2007-08, 2008-09 and 2009-10. The Assessing Officer passed the order dated 28.3.2014 (Annexure P-11) for the assessment year 2010-11 by raising a demand of 4,06,36,502/- as tax including interest and penalty. Feeling aggrieved, the petitioner filed CWP No .....

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