2015 (10) TMI 778

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.... Puneet Aggarwal, Adv.,Mr Saurabh Kapoor, Adv., Mr Rishabh Kapoor, Adv., Mr Abhishek Maheshwari, Adv. And Mrs Shivani Kapoor, Adv JUDGMENT Ajay Kumar Mittal, J. 1. This order shall dispose of a bunch of 8 petitions bearing CWP Nos. 18255, 18258, 18261, 18262, 18279, 18281, 18282 and 18358 of 2015 as according to learned counsel for the petitioner, the issues involved herein are identical.....

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....; for declaring Rule 25(2) and 25(7) of the Rules (Annexure P-1) in particular and other related provisions as ultra vires since value derived for charging sales tax under new Rule 25 does not make any reference to and is more than the value of materials transferred by the developers to the buyers as appearing in the books of account of the developer; for declaring Rule 25(2) and 25(7) of the Rule....

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....dered to be sale for the purpose of charge sales tax as ultra vires the State's power under Article 246 of the Constitution of India read with Entry 54 of List II of the Seventh Schedule; for declaring Rule 25(4) of the Rules (Annexure P-1) because they seek to charge tax on the basis of presumptive valuation more than the actual consideration charged for transfer of property in goods as ultra....

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....effective from 17.5.2010. A notice dated 6.8.2015 (Annexure P-2) was issued to the petitioner wherein the assessment of the petitioner for the years 2012-13 and 2013-14 was sought to be made in accordance with new Rule 25 of the Rules. The said rules are ultra vires the State's power under Entry 54 List II and are in clear violation of the principles enunciated by this Court in CHD Developer&#....