2016 (1) TMI 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... AJAY KUMAR MITTAL, J. 1. This order shall dispose of a bunch of 6 petitions bearing CWP Nos. 19416, 19418, 19424, 19425, 19427 and 19428 of 2015 as according to learned counsel for the petitioner(s), the issues involved herein are identical. For brevity, 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 I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 3 and Explanation 1 to Section 2(1)(zg) of the Act, Rules 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 Rs. 2000/- only was raised on account of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by respondent No.3. This Court vide order dated 22.4.2015 disposed of CWP No.7720 of 2014. CWP No. 5138 of 2015 was adjourned to 2.7.2015 vide order dated 29.4.2015. Thereafter, notice dated 11.5.2015 was received by the petitioner for the assessment year 2013-14. The petitioner filed CWP No. 9940 of 2015 challenging the assessment order dated 17.3.2015 for the assessment year 2011-12 and the inst....