ARIHANT UNITECH REALITY PROJECTS LTD. Vs. THE ASSISTANT COMMISSIONER (CT), KILPAUK ASSESSMENT CIRCLE AND ORS.

JUDGEMENT

(1.) Since the issues involved in all the writ petitions and the writ appeals are similar in nature, they have been taken up together and a common Judgment is being passed.

(2.) The writ petitions in W.P. No.39378 of 2015, W.P. No.39379 of 2015, W.P. No.39380 of 2015, W.P. No.39381 of 2015, W.P. No.39382 of 2015, W.P. No.39383 of 2015, W.P. No.39384 of 2015 and W.P. No.39385 of 2015, had been filed praying that this Court may be pleased to issue writs of Certiorari to call for and to quash the impugned proceedings of the first respondent, dated 30.10.2015.

(3.) It has been stated that the petitioner company is a public limited company engaged in the business of development and sale of land. It is registered under the provisions of the Tamil Nadu Value Added Tax Act, 2006, as well as the Central Sales Tax Act, 1956. While so, it had incurred certain expenses for the leveling of the land, laying of roads and for the creation of other infrastructural facilities, before the plots were advertised and sold. The petitioner had not constructed any flats or residential apartments for its customers. The petitioner had sold 213 plots in phase I and 89 plots in phase II of its development scheme, for which sale deeds had been registered.