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Essel Housing Projects Private Limited Versus State of Haryana and others

2016 (1) TMI 5 - PUNJAB AND HARYANA HIGH COURT

Violation of the provisions of the Haryana Value Added Tax Act, 2003 - inclusion of value of land in taxable turnover of builders/developers selling flats/apartments/units and paying VAT under lumpsum scheme - Held that:- It is not disputed by learned counsel for the petitioner(s) that the impugned order dated 14.8.2015 passed by respondent No.3 is an appealable order. Accordingly, we do not consider it appropriate to entertain the writ petitions at this stage. - Writ petition not maintainable - .....

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ity, the facts are being extracted from CWP No. 19416 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 certiorari for quashing the order dated 14.8.2015 (Annexure P-1) issued by respondent No.3 for imposing Value Added Tax (VAT) on the value of land transferred in the course of execution of works contract; further prayer has been made for quashing the instructions dated 7.5.2013, 4.6.201 .....

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25(2) and 49 of the Rules in particular and other related provisions in so far as they include the value of land for charging VAT on builders/developers to be ultra vires the Constitution of India in so far as it violates Article 246 of the Constitution of India read with Schedule VII, List II, Entry 54. 3. A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. The petitioner is a developer engaged in the business of development and sale of apart .....

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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) with the writ petition. The assessment order dated 19.3.2012 for the year 2008-09 was passed by the Excise and Taxation Officer (ETO) accepting the basis of computation of taxable turnover of works contract of the petitioner and a demand of S .....

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