2015 (12) TMI 1425

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....ate and Mr. Amrinder Singh, Advocate 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 wri....

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....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 respondent No.2 being in violation of the provisions of the Ac....

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....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. Respondent No.3 vide order dated 25.3.2015 (Annexure P-3) for the assessment year 2011-12, raised a demand of Rs. 39,35,42,152/- from the petitioner. The Assessing Authority ....