CAPITAL BUILDERS Vs. STATE OF HARYANA AND OTHERS

JUDGEMENT

(1.) This petition filed under Article 226 of the Constitution prays for a direction to the respondents to refund a sum of Rs. 1,06,42,788/- along with interest.

(2.) Brief facts of the case are that the petitioner is a proprietorship concern engaged in the business of works contract.

(3.) It is duly registered as a dealer under the Haryana Value Added Tax Act, 2003 (for brevity, 'the VAT Act') as well as under the Central Sales tax Act, 1956 (for brevity, 'the CST Act'). On 6.12.2004, the petitioner was issued a letter of intent by the Central Government Employees Welfare Housing Organisation, New Delhi (CGEWHO) for execution of a Turnkey Housing Project at Gurgaon. During the year the land so purchased was transferred from land owner to CGEWHO against payments made by CGEWHO. However, the CGEWHO debited the entire amount paid to the land owners in the account of the petitioner and also deducted WCT @ 4% and deposited the same with the department.