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

2015 (12) TMI 1136 - PUNJAB & HARYANA HIGH COURT - TMI - 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] (CHD Developers Limited, Karnal v. The State of Haryana and others). It was urged by the learned counsel for the petitioner that additionally the proceedings initiated were barred by limitation an .....

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oner has prayed for issuance of a writ in the nature of certiorari 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; for quashing the circular issued vide memo Nos. 952/ST-1 dated 7.5.2013, 1166/ST-1 dated 4.6.2013 and 259/ST-1 dated 10.2.2014 (Annexure P-2 Colly) issued by respondent No.2 being in violation .....

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it violates Article 246 of the Constitution of India read 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 the stamp duty already paid in so far as it relates to the value of materials sought to be charged to VAT; to direct respondent No.3 not to recover the additional demand created vide assessmen .....

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eable to VAT. Consequently, a circular dated 4.6.2013 was 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 appended as Annexure P-2 Colly. Notification dated 12.8.2014 (Annexure P-3) was issued defining 'developer' other than contractor and in view thereof, the petitioner could not be held to be .....

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