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2016 (2) TMI 842 - MADRAS HIGH COURT

2016 (2) TMI 842 - MADRAS HIGH COURT - TMI - Levy of vat / taxability of sale of land after plotting - While so, it had incurred certain expenses for the leveling of the land, laying of roads and for the creation of other infrastructural facilities, before the plots were advertised and sold. The petitioner had not constructed any flats or residential apartments for its customers. The petitioner had sold 213 plots in phase I and 89 plots in phase II of its development scheme, for which sale deeds .....

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- matter remanded back for fresh decision. - W.P. No. 39378 to 39385, W.A.No.22 to 29 of 2016 - Dated:- 19-1-2016 - M. Jaichandren And S. Vimala, JJ. For the Appellant : Mr P Rajkumar For the Respondent : Mr S Kanmani Annamalai AGP (Tax) JUDGMENT ( The Judgment of the Court was made by M. Jaichandren, J. ) W.P.No.39378 of 2015 to W.P.No.39385 of 2015 & W.A. No.22 of 2016 to W.A.No.29 of 2016: Since the issues involved in all the writ petitions and the writ appeals are similar in nature, they .....

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a public limited company engaged in the business of development and sale of land. It is registered under the provisions of the Tamil Nadu Value Added Tax Act, 2006, as well as the Central Sales Tax Act, 1956. While so, it had incurred certain expenses for the leveling of the land, laying of roads and for the creation of other infrastructural facilities, before the plots were advertised and sold. The petitioner had not constructed any flats or residential apartments for its customers. The petiti .....

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1) of the Tamil Nadu Value Added Tax Act, (hereinafter referred to as 'the Act'). There was no construction of flats or civil works contract executed by the petitioner, and therefore, there had been no transfer of goods involved in such transaction. However, the first respondent had considered the land development and construction charges incurred by the petitioner, up to the period 2011-12, as the sale consideration, for the construction of the flats and had determined the deemed sales .....

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rned counsel appearing for the petitioner had pointed out that the petitioner had sent a letter, dated 19.9.2015, to the first respondent requesting that extension of time may be granted, till 5.10.2015, for filing its reply and had also made a request to allow the representative of the petitioner to appear in person to present its case, appropriately, on a convenient date, thereafter. However, the first respondent had proceeded to pass the impugned proceedings without considering the request ma .....

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d further submitted that the first respondent may cause an inspection of the property concerned by way of spot verification, if an application is made by the petitioner making such a request. 8. Per contra, the learned counsel appearing for the respondents had submitted that the impugned proceedings had been issued by the first respondent, after considering the objections submitted by the petitioner. There is no error in the findings of the first respondent with regard to the calculation of the .....

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d proceedings. 9. In view of the submissions made by the learned counsels appearing for the parties concerned and on a perusal of the records available, it is noted that the petitioner had requested for extension of time, till 5.10.2015, for filing its objections and for fixing a date for personal hearing, by way of a letter, dated 19.9.2015. However, the first respondent had passed the impugned proceedings, dated 30.10.2015, granting an opportunity of personal hearing to the petitioner and with .....

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or before 1.2.2016. The authorised representative of the petitioner shall appear before the first respondent, at 10.30 a.m., on 1.2.2016, for a personal hearing, along with the relevant documents relating to the assessment year concerned, to substantiate the claims made by the petitioner. It is also made clear that if the petitioner makes an appropriate application, the first respondent shall cause an inspection of the property in question, by way of a spot inspection, before passing appropriate .....

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