YFC PROJECTS P.LTD. Vs. UOI

JUDGEMENT

(1.) These writ petitions raise common issues and are, therefore, being disposed of together. Writ Petition (Civil) No.1342/2008 (YFC Projects Pvt. Ltd. vs. Union of India) was taken as the lead matter and all reference to this batch of matters will be in relation to the pleadings in YFC Projects Pvt. Ltd.

(2.) In these petitions, as would be evident from the prayer in M/s YFC Projects Pvt. Ltd., challenges have been raised to the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers made in YFC Projects Pvt. Ltd. are as under:-

(3.) The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in the business of commercial construction, construction of multi-storeyed residential complexes and also construction of structures and finishing works. YFC Projects Pvt. Ltd., is also engaged in the business of manufacture and supply of ready-mix concrete.