BUILDERS ASSOCIATION OF INDIA Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. By consent, the Rule is made returnable forthwith. Counsel appearing on behalf of the Respondents waives service. By consent, both the Petitions are taken up for final hearing at this stage.

(2.) Both these petitions under Article 226 of the Constitution essentially seek two reliefs: (i) there is a challenge to the validity of two Circulars issued on 6 August 2012 and 26 September 2012 by the Commissioner of Sales Tax; (ii) the Petitioners seek the benefit of a composition scheme notified under section 42(3A) of the Maharashtra Value Added Tax Act, 2002 by a Notification dated 9 July 2010 in respect of the period commencing from 26 June 2006 in the same manner as extended by the Notification to agreements which are registered on or after 1 April 2010. The proceedings before this Court have been instituted by the Builders Association of India and by the Maharashtra Chamber of Housing and Industry on behalf of their members.

(3.) The Legislature in the State of Maharashtra amended the provisions of Section 2(24) of the Maharashtra Value Added tax Act, 2002 initially by Maharashtra Act XXXII of 2006 and thereafter by Maharashtra Act XXV of 2007. Consequent upon these amendments, the expression "sale" in Section 2(24) is defined in the following terms: