TMI Blog2015 (12) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and even the statutory notice in Form N-2 issued, considering the petitioner as lump sum dealer, is also barred by limitation. It shall be open to the petitioner(s) to agitate the question of limitation and any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has prayed for issuance of a writ in the nature of mandamus declaring Explanation (i) to Section 2(1)(zg) of the Haryana Value Added Tax Act, 2003 (in short the Act ) and Rule 25 (2) of the Haryana Value Added Tax Rules, 2003 (hereinafter referred to as the Rules ) (Annexure P-1 Colly) in particular and other related provisions in so far as they include the value of land for charging Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge and to refund the tax already paid in so far as it related to the value of materials sought to be charged to VAT. 3. A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. The petitioner is a builder engaged in the business of development and sale of apartments/flats/ units and got itself registered with the Department of Sales Tax vide TI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not ever been served upon it. The developer being engaged in the sale of immovable property where stamp duty was paid and also there being no mechanism provided under the Act for computation of tax, the imposition of tax insisted by the authorities was unconstitutional and beyond the provisions of the Act and Rules. Hence, the present writ petitions. 4. We have heard learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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