TMI Blog2015 (12) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 and even the statutory notice in Form N-2 issued, considering 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 J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the Haryana Value Added Tax Act, 2003 (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 Rules ) in particular and other related provisions in so far as they include the value of land for charging VAT on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd got itself registered with the Department of Sales Tax w.e.f. 20.8.2008. A circular dated 7.5.2013 was issued by respondent No.2 stating therein that the developers entering into agreements for sale of constructed apartments or flats prior to or during construction were chargeable to VAT. Consequently, a circular dated 4.6.2013 was issued regarding making of assessments on builders and develope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and beyond the provisions of the Act and Rules. Hence, the present writ petition. 3. We have heard learned counsel for the parties and perused the record. 4. Learned counsel for the parties are agreed that the issues raised in the present petition have been adjudicated by this Court in CWP No. 5730 of 2014 (CHD Developers Limited, Karnal v. The State of Haryana and others) decided on 22.4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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