2015 (10) TMI 514

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....g extracted from CWP No. 9938 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 assessment order dated 17.3.2015 (Annexure P-1) for the year 2011-12 passed by respondent No.3 seeking to impose Value Added Tax (VAT) on the value of land transferred in the execution of works contract on the basis of instructions; further prayer has been made for quashing the instructions dated 7.5.2013, 4.6.2013 and 10.2.2014 (Annexure P-3 Colly) issued by respondent No.2 in violation of the provisions of the Haryana Value Added Tax Act, 2003 (in short "the Act") and the Haryana Value Added Tax Rules, 2003 (hereinafter refe....

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....ng construction are chargeable to the VAT without referring the provisions of Act/Rules regarding the manner of computation of tax. Thereafter the instruction dated 4.6.2013 was issued regarding assessment on developers. Further, the instruction dated 10.2.2014 were issued to include the value of land for imposition of VAT. All the three instructions are attached as Annexure P-3 (Colly) with the writ petition. The assessment order dated 22.3.2012 (Annexure P-5) 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 ` 2000/- only was raised under Section 40 of the Act on account of late deposit of tax. Similarly, the a....