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Hamilton Heights P Ltd. Versus The State of Haryana And Others

2015 (12) TMI 1136 - PUNJAB & HARYANA HIGH COURT

Inclusion of value of land for charging Value Added Tax - development and sale of apartments/flats/units - Held that:- Issues raised in the present petition have been adjudicated by this Court in [2015 (4) TMI 784 - PUNJAB AND HARYANA HIGH COURT] (CH .....

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ng the petitioner as lump sum dealer, is also barred by limitation. - Petition disposed of. - CWP No. 13029 of 2015 - Dated:- 25-8-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Petitioner : Mr. Rajiv Agnihotri, Adv For the Respondent : Ms. .....

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ertiorari for quashing the assessment order dated 30.3.2015 (Annexure P-1 Colly) passed by respondent No.3 seeking to make assessment of Value Added Tax (VAT) and for treating the petitioner as lump sum dealer who is not a contracter but a developer; .....

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03 (in short "the Act"). Further, a writ of mandamus has been sought declaring Section 3 and Explanation (i) to Section 2(1)(zg) of the Act and Rule 25(2) of the Haryana Value Added Tax Rules, 2003 (hereinafter referred to as "the Rule .....

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with Schedule VII, List II, Entry 54; for issuance of a writ in the nature of certiorari for declaring the statutory notice in Form N-2 as barred by limitation; for issuance of a writ of mandamus directing the respondents not to charge and to refund .....

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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 and got itself registered with the Department of Sales Tax w.e.f. 20.8.2008. A circular .....

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issued regarding making of assessments on builders and developers. Subsequently, vide circular dated 10.2.2014, the circular dated 7.5.2013 was varied and value of the land was sought to be included for imposition of VAT. The said circulars are appe .....

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as lump sum dealer vide assessment order dated 30.3.2015 (Annexure P-1) for the year 2010-11 under Section 15 (3) of the Act. The developer being engaged in the sale of immovable property where stamp duty was paid and also there being no mechanism pr .....

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