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M/s Sweta Estates Pvt. Ltd., Gurgaon Versus The State of Haryana and others

2015 (12) TMI 1425 - PUNJAB AND 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] (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 and even the statutory notice in Form N-2 issued, consideri .....

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cate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana AJAY KUMAR MITTAL, J. 1. This order shall dispose of a bunch of writ petitions bearing CWP Nos. 7303, 7659 and 9001 of 2015 as according to learned counsel for the parties, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 7303 of 2015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of m .....

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ith Schedule VII, List II, Entry 54; for issuance of a writ in the nature of certiorari for quashing the assessment order dated 30.3.2015 (Annexure P-3) issued by respondent No.3 and tax demand notice issued in pursuance to the orders (Annexure P-4 Colly) for charging tax on sale of flats/apartments/units and to make assessments of VAT; for quashing the circulars 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 re .....

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Department of Sales Tax vide TIN 06621832235. 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 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 in .....

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