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Orchid Infrastructure Developers Pvt Ltd Versus The State of Haryana And Others

2015 (10) TMI 778 - PUNJAB & HARYANA HIGH COURT

Levy of tax on expenses and elements of total sale price of flat/unit which have no relationship with value of goods transferred in execution of works contract on developers - violation of Article 246 of the Constitution of India - Held that:- Writ petitions are disposed of by directing the petitioners to produce the relevant record and to file a detailed and comprehensive representation(s) whereupon the assessing authority shall take a decision in accordance with law by passing a speaking order .....

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the Appellant : Mr Ashok Aggarwal, Sr Adv. with Mr Puneet Aggarwal, Adv.,Mr Saurabh Kapoor, Adv., Mr Rishabh Kapoor, Adv., Mr Abhishek Maheshwari, Adv. And Mrs Shivani Kapoor, Adv JUDGMENT Ajay Kumar Mittal, J. 1. This order shall dispose of a bunch of 8 petitions bearing CWP Nos. 18255, 18258, 18261, 18262, 18279, 18281, 18282 and 18358 of 2015 as according to learned counsel for the petitioner, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 18 .....

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in execution of works contract on 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 and Article 366 (29A) of the Constitution of India; for declaring Rule 25(2) and 25(7) of the Rules (Annexure P-1) in particular and other related provisions as ultra vires since value derived for charging sales tax under new Rule 25 does not make any reference to and is more than the value of materia .....

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ead with Sections 6, 2(1)(u) and 2 (1)(zg) of the Rules; for declaring Rule 25(2), (4), (6) and (7) of the Rules (Annexure P-1) as ultra vires and inoperative for being indeterminable; for declaring Rule 25(4) of the Rules (Annexure P-1) in particular and other related provisions of the Haryana Value Added Tax Act, 2003 (in short "the Act") since they seek to charge tax on a transaction not supported by money consideration which cannot be considered to be sale for the purpose of charge .....

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writ of certiorari has been sought quashing the notices dated 6.8.2015 (Annexure P-2) issued by respondent No.3. 3. A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. The petitioner is a developer engaged in the business of development and sale of apartments/flats/units. Consequent to the directions issued by this Court in CWP No. 5730 of 2014 (CHD Developers Limited, Karnal v. The State of Haryana and others) decided on 22.4.2015, the Governm .....

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