What does Section 1 of Haryana Value Added Tax Act, 2003 say?

Object & Reasons 6 Statement of Objects and Reasons.
What does Section 3 of Haryana Value Added Tax Act, 2003 say?

Serial No. Serial No. Description of class or classes of dealers Description of class or classes of dealers Taxable quantum Taxable quantum Day on and from which the dealer is liable to tax Incidence of tax. Day on and from which the dealer is liable to tax Incidence of tax. 1 2 3 4 1. Dealer who sells or purchases any goods in the course of inter-State trade or commerce or in the course of export of the goods out of, or the import of the goods into, the territory of India Ni
What does Section 1 of Haryana Value Added Tax Act, 2003 say?

Object & Reasons 6 Statement of Objects and Reasons.
What does Section 3 of Haryana Value Added Tax Act, 2003 say?

Serial No. Serial No. Description of class or classes of dealers Description of class or classes of dealers Taxable quantum Taxable quantum Day on and from which the dealer is liable to tax Incidence of tax. Day on and from which the dealer is liable to tax Incidence of tax. 1 2 3 4 1. Dealer who sells or purchases any goods in the course of inter-State trade or commerce or in the course of export of the goods out of, or the import of the goods into, the territory of India Ni
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Haryana Value Added Tax Act, 2003

Q: What does Section 2 of Haryana Value Added Tax Act, 2003 say?

(a) "Act of 1973" means the Haryana General Sales Tax Act, 1973 (Act 20 of 1973); (b) "appellate authority" means an officer referred to in, or appointed under, clause (a) or clause (b) of sub-section (1) of section 33 to entertain and decide appeals made under this Act and includes the Tribunal; (c) "appointed day" means the 1st day of April, 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government; (d) "assessee" means any person who is required to pay
Q: What does Section 4 of Haryana Value Added Tax Act, 2003 say?

(a) where such sale or purchase takes place outside the State; (b) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India; or (c) where such sale or purchase takes place in the course of inter-State trade or commerce.
Q: What does Section 5 of Haryana Value Added Tax Act, 2003 say?

(a) that any receipt or dispatch of goods by him is otherwise than by way of purchase or sale of such goods by him; (b) that any sum of money received or receivable or paid or payable by him by any means including adjustment against a debt is not in the course of business, and where in the course of business such sum is not valuable consideration for any sale or purchase of goods effected by him in the year in which the said sum was received or receivable or paid or payable; (c) that any purchas
Raw JSON API
4. Mono-block or submersible pump sets of the type generally used for agricultural purposes of five horse power and above.

Section 4
17. Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of wheat or barley, guar, guar flour, guar giri, rajmah, lobia, rongi, sago (sabudana).

Section 17
18. Parched, roasted or puffed grain, parched gram and roasted groundnut except when these goods sold in sealed containers.

Section 18
19. Soya meal.

Section 19
20. Vegetables sold in sealed containers and dried vegetables of the type required to be cooked before use.

Section 20
21. Meat including flesh of poultry and aquatic food, sold in a sealed containers, of the type required to be cooked before use.

Section 21
46. Herb, bark, dry plant, dry root and dry flowers, commonly known as jari-buti but not including ayurvedic preparations sold in sealed containers.

Section 46
{
    "id": 17134,
    "slug": "haryana-value-added-tax-act-2003",
    "title": "Haryana Value Added Tax Act, 2003",
    "short_title": "Haryana Value Added Tax Act, 2003",
    "act_number": "(Haryana Act No. 6 of 2003)",
    "act_year": 2003,
    "act_type": "STATE",
    "location": "Haryana",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Haryana Value Added Tax Act, 2003",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "Object & Reasons 6\nStatement of Objects and Reasons.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act of 1973\" means the Haryana General Sales Tax Act, 1973 (Act 20 of 1973);\n(b) \"appellate authority\" means an officer referred to in, or appointed under, clause (a) or clause (b) of sub-section (1) of section 33 to entertain and decide appeals made under this Act and includes the Tribunal;\n(c) \"appointed day\" means the 1st day of April, 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government;\n(d) \"assessee\" means any person who is required to pay any tax, interest, penalty, fee or any other sum under this Act or the rules made thereunder;\n(e) \"assessing authority\" means any person authorised by the State Government to make any assessment under this Act and to perform such other duties as may be required, by or under this Act;\n(f) \"business\" includes -\n(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and\n(ii) any transaction, casual or otherwise, in connection with, or incidental or ancillary to, such trade, commerce, manufacture or concern.\n(g) \"capital goods\" means plant, machinery, dies, tools and equipment purchased for use in the State in manufacture or processing of goods for sale or in the telecommunication network or in mining or in the generation or distribution of electricity or other form of power, provided such purchase is capitalised;\n(h) \"casual trader\" means a dealer who imports into and sells goods in the State for a period not exceeding thirty days at a time or such other period as may be prescribed;\n(i) \"Central Act\" means the Central Sales Tax Act, 1956 (Act 74 of 1956);\n(j) \"contract\" means any person for whom or for whose benefit a works contract is executed;\n(k) \"contractor\" means any person who executes either himself or through a sub-contractor a works contract;\n(l) \"date of sale\" means a date recorded on an invoice or a delivery note, as the case may be, issued in accordance with the provisions of clause (a) of sub-section (2) of section 28;\n(m) \"dealer\" means any person including a department of Government who carries on, whether regularly or otherwise, business, directly or otherwise, in the course of, or as a result of, which, or incidental, ancillary or causal thereto, whether regularly, casually, occasionally or otherwise, whether for cash, deferred payment, commission, remuneration or other valuable consideration, such person purchases, sells, supplies or distributes any goods in the State, or imports into, or exports out of, the State, any goods, irrespective of the fact that the main place of business of such person is outside the State and where the main place of business of such person is not in the State, includes the local manager or agent of such person in the State in respect of such business:\n(i) a co-operative society or a club or any association which carries on business for and on behalf of its members, is a dealer;\n(ii) a factor, a broker, a commission agent, a del credere agent, a dealer's agent, an auctioneer or any other mercantile agent by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on any trade as principal, agent or in any other capacity, is a dealer;\n(iii) any person or a body of persons including a department of Government who disposes of any goods in exercise of a statutory authority or a court order, or as unclaimed, confiscated or acquired property, or as unserviceable, scrap, surplus, old, obsolete or discarded material or waste products whether by auction or otherwise, directly or through an agent, for cash or for deferred payment or for any other valuable consideration shall, notwithstanding anything contained in clause (f) of this section or section 3 or any other provision of this Act, be deemed to be a dealer liable to pay tax, to the extent of such disposals, without prejudice to any liability which may accrue on account of the other provisions of this Act;\n(n) \"declared goods\" shall have the meaning assigned to that expression in clause (c) of section 2 of the Central Act;\n(o) \"document\" means title deeds, writing or inscription and includes electronic data, computer programs, computer tapes, computer discs or equipment and the like that furnishes evidence;\n(p) \"exempted goods\" means the goods specified in Schedule B;\n(q) \"export out of State\" means transfer of goods by a dealer to any other place of his business or to his agent or principal, as the case may be, outside the State otherwise than by reason of sale of such goods but shall, subject to such restrictions and conditions as may be prescribed, not include transfer of goods for a job work where the goods are received back after the job work;\n(r) \"goods\" means every kind of movable property, tangible or intangible, other than newspapers, actionable claims, money, stocks and shares or securities but includes growing crops, grass, trees and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;\n(s) \"goods carrier\" includes motor vehicle, vessel, boat, cart, animal or any other means of conveyance but shall exclude railway wagon or coach;\n(t) \"Government\" means the Central or any State Government;\n(u) \"gross turnover\" when used in relation to any dealer means the aggregate of the sale prices received or receivable in respect of any goods sold, whether as principal, agent or in any other capacity, by such dealer and includes the value of goods exported out of State or disposed of otherwise than by sale;\n(ii) Any amount received or receivable or paid or payable on account of variation, escalation or de-escalation in the price of any goods sold previously to any person but not exactly determinable at that time, shall, subject to such conditions and restrictions, as may be prescribed, be included in, or excluded from, the gross turnover, as the case may be, in the manner prescribed.\n(iii) Any amount collected by the dealer by way of tax shall not be included in the gross turnover and where no tax is shown to have been charged separately, it shall be excluded from the taxable turnover (denoted by 'TTO') taxable at a particular rate of tax in per cent (denoted by 'r') by applying the following formula -\n(v) \"import into State\" means bringing or receiving goods in the State from outside the State otherwise than by purchase of such goods in the course of inter-State trade or commerce or import of goods into the territory of India;\n(w) \"input tax\" means the amount of tax paid to the State in respect of goods sold to a VAT dealer, which such dealer is allowed to take credit of as payment of tax by him, calculated in accordance with the provisions of section 8;\n(x) \"manufacture\" means processing of goods resulting into production of different commercial goods including by-products and waste products;\nNote.\n(y) \"minerals\" mean all substances which can be obtained from the earth by mining, digging, drilling, dredging, hydraulicking, quarrying or by any other operation and include these substances processed for marketing;\n(z) \"place of business\" in relation to a dealer means any place where the dealer carries on his business and includes -\n(i) a place where he sells or purchases any goods, or carries on any process of manufacture of goods;\n(ii) a warehouse, godown or other place where he stores his goods;\n(iii) a place where he keeps his books of account;\n(iv) any of his office or branch office; and\n(v) the place of business of his agent, by whatever name called;\n(za) \"prescribed\" means prescribed by rules made under this Act;\n(zb) \"quarter\" means a period of three months ending on 30th June, 30th September, 31st December or 31st March;\n(zc) \"registered\" means registered under this Act;\n(zd) \"revising authority\" means a person who exercises power of revision under this Act;\n(ze) \"sale\" means any transfer of property in goods for cash or deferred payment or other valuable consideration except a mortgage or hypothecation of or a charge or pledge on goods; and includes -\n(i) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;\n(ii) the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;\n(iii) the delivery of goods on hire-purchase or any system of payment by instalments;\n(iv) the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;\n(v) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;\n(vi) the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;\n(zf) \"sale in the State\" in relation to a sale as defined in sub-clause (ii) of clause (ze) means transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract in the State;\n(zg) \"sale price\" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed at the time of sale as cash or trade discount according to the practice, normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof and the expression \"purchase price\" shall be construed accordingly;\nExplanation.\n(ii) In respect of transactions covered under sub-clause (iii) of clause (ze), the amount to be included in sale price shall be the total sum payable by the hirer under a hire purchase agreement in order to complete the purchase of, or the acquisition of property in, the goods to which the agreement relates and includes any sum so payable by the hirer under the hire purchase agreement by way of a deposit or other initial payment, or credited or to be credited to him under such agreement on account of any such deposit or payment, whether that sum is to be or has been paid to the owner or to any person or is to be or has been discharged by payment of money or by transfer or delivery of goods or by any other means; but does not include any sum payable as a penalty or as compensation or damages for breach of the agreement.\n(zh) \"Schedule\" means a Schedule appended to this Act and the description of any goods specified therein shall be subject to the exceptions, restrictions and conditions, if any, and the application of the provisions of this Act referring to the Schedule shall be subject to the circumstances, if any, mentioned therein generally or against such goods;\n(zi) \"State\" means the State of Haryana;\n(zj) \"State Government\" means the Government of Haryana;\n(zk) \"tax\" means the tax levied under this Act;\n(zl) \"tax invoice\" means an invoice required to be issued according to the provisions of sub-section (2) of section 28 by a VAT dealer for sale of taxable goods to another VAT dealer for resale by him or for use by him in manufacture or processing of goods for sale, and which entitles him to claim input tax in accordance with the provisions of section 8;\n(zm) \"taxable goods\" means the goods which are not exempted goods;\n(zn) \"taxable turnover\" means that part of the gross turnover which is left after making deductions therefrom in accordance with the provisions of section 6; plus purchase value of goods liable to tax under sub-section (3) of section 3;\n(zo) \"taxing authority\" means an officer not below the rank of Assistant Excise and Taxation Officer appointed under sub-section (1) of section 55 to carry out the purposes of this Act and includes an assessing authority and a revising authority but does not include an appellate authority;\n(zp) \"Tribunal\" means the Tribunal constituted under section 57;\n(zq) \"value of goods\" means, if the goods has been sold or purchased, the true sale price or the true purchase price, as the case may be, of the goods, otherwise, the fair market value of like goods in like circumstances;\n(zr) \"value added tax\" means a tax on sale or purchase of goods payable under this Act;\n(zs) \"VAT dealer\" means a registered dealer who is not a casual trader and in whose case composition of tax under section 9 is not in force, whether by choice or exclusion by law;\n(zt) \"works contract\" includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the assembling, construction, building, altering, manufacturing, processing, fabrication, installation, fitting out, improvement, repair or commissioning of any moveable or immovable property;\n(zu) \"year\" means the financial year.\nChapter-II\nIncidence and levy of tax",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Incidence of tax.",
            "chapter": null,
            "content": "Serial No.\nSerial No.\nDescription of class or classes of dealers\nDescription of class or classes of dealers\nTaxable quantum\nTaxable quantum\nDay on and from which the dealer is liable to\n\t\t\t\ttax Incidence of tax.\nDay on and from which the dealer is liable to\n\t\t\t\ttax Incidence of tax.\n1\n2\n3\n4\n1.\nDealer who sells or purchases any goods in the\n\t\t\t\tcourse of inter-State trade or commerce or in the course of\n\t\t\t\texport of the goods out of, or the import of the goods into, the\n\t\t\t\tterritory of India\nNil\nOn and from the day he makes such sale or\n\t\t\t\tpurchase for the first time\n2.\nDealer who imports any goods into State\nNil\nOn and from the day he imports any goods into\n\t\t\t\tState for the first time\n3.\nDealer who purchases any goods in the Sate and\n\t\t\t\texports out of State such goods or the goods manufactured\n\t\t\t\ttherefrom\nNil\nOn and from the day he makes purchase of such\n\t\t\t\tgoods in the State for the first time\n4.\nDealer who is a brick-kiln owner or a Halwaii or\n\t\t\t\ta liquor licensee under the Punjab Excise Act, 1914 (1 of 1914),\n\t\t\t\tor who deals in minerals, lottery tickets or such other goods as\n\t\t\t\tmay be prescribed\nNil\nOn and from the day his gross turnover in any\n\t\t\t\tyear first exceeds the taxable quantum\n5.\nAny other class or classes of dealers\nOne lakh rupees or such other sum as may be\n\t\t\t\tprescribed and different sums including nil may be prescribed for\n\t\t\t\tdifferent classes of dealers\nOn and from the day following the day his gross\n\t\t\t\tturnover in any year first exceeds the taxable quantum Provided\n\t\t\t\tthat this sub-section shall not apply to a dealer who deals\n\t\t\t\texclusively in exempted goods.\nNote. - Where a dealer is covered under more than one of the class or classes mentioned in the Table above, the liability to pay tax shall commence from the earliest day he becomes liable to tax.\nNote.\nSerial No.\nSerial No.\nTax calculated under sub-section (4)\nTax calculated under sub-section (4)\nInput tax\nInput tax\nTax payable\nTax payable\nRefundable/ Adjustable\nRefundable/ Adjustable\n1.\nRs.100\nRs.50\nRs.50\nNil\n2.\nRs.100\nRs.150\nNil\nRs.50\n3.\nRs.100\n(-) Rs.50\nRs.150\nNil",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. No tax payable in case of inter-State trade etc.",
            "chapter": null,
            "content": "(a) where such sale or purchase takes place outside the State;\n(b) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India; or\n(c) where such sale or purchase takes place in the course of inter-State trade or commerce.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Burden of proof.",
            "chapter": null,
            "content": "(a) that any receipt or dispatch of goods by him is otherwise than by way of purchase or sale of such goods by him;\n(b) that any sum of money received or receivable or paid or payable by him by any means including adjustment against a debt is not in the course of business, and where in the course of business such sum is not valuable consideration for any sale or purchase of goods effected by him in the year in which the said sum was received or receivable or paid or payable;\n(c) that any purchase or sale of goods by him is not liable to tax by reason of such purchase or sale being outside the State or in the course of inter-State trade and commerce or in the course of the import of the goods into, or the export of the goods out of, the territory of India;\n(d) that any purchase or sale of goods effected by him is exempt from tax or leviable to tax at a particular rate;\n(e) that any purchase or sale of goods effected by him is not taxable because of return of such goods;\n(f) that he is entitled to any deduction from gross turnover or any deduction of input tax from the tax calculated on the sale of goods;\n(g) that in case of a composite works contract, he is entitled to a deduction in respect of labour and service charges from the valuable consideration for the execution of the contract;\n(h) that any particular sum has been paid by him as tax, interest or penalty under this Act;\n(i) that any goods, book of account and document discovered at his business premises, or at any other place or in any goods carrier or other vehicle, over which he has control at the time of such discovery, do not relate to his business; or\n(j) that any relief under this Act or the rules made thereunder is admissible to him, the burden of so proving shall be on him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Determination the taxable turnover.",
            "chapter": null,
            "content": "(a) turnover of sale of goods outside the State;\n(b) turnover of sale of goods in the course of inter-State trade and commerce;\n(c) turnover of sale of goods in the course of the import of the goods into the territory of India;\n(d) turnover of sale of goods in the course of the export of the goods out of the territory of India;\n(e) turnover of export of goods out of State;\n(f) turnover of disposal of goods otherwise than by sale;\n(g) turnover of sale of exempted goods in the State;\n(h) turnover of sale of goods to such foreign diplomatic missions/consulates and their diplomats, and Determination of taxable turnover. agencies and organisations of the United Nations and their diplomats as may be prescribed; and\n(i) turnover of sale of goods returned to him, subject to such restrictions and conditions as may be prescribed, and to the remainder shall be added the purchases taxable under sub-section (3) of section 3, if any.\nNote 1. - In this sub-section \"turnover\" means, -\nNote 1.\n(i) for the purpose of clauses (a), (b), (c), (d), (g) and (h), the aggregate of the sale prices of goods which is part of the gross turnover;\n(ii) for the purpose of clauses (e) and (f), the aggregate of value of goods exported out of State or disposed of otherwise than by sale, as the case may be, which is part of the gross turnover; and\n(iii) for the purpose of clause (i), the aggregate of the sale prices of goods which is or has been part of gross turnover (including under the Act of 1973).\nNote 2. - If the turnover in respect of any goods is included in a deduction under any clause of this sub-section, it shall not form part of deduction under any other clause of the sub-section.\nNote 2.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Rates of tax on sale or purchase of goods in the State.",
            "chapter": null,
            "content": "(a) the sales of goods not falling within sub-section (2), -\n(i) in the case of goods specified in Schedule A, shall be calculated at the rates specified therein;\n(ii) in the case of declared goods except those specified in Schedule B, shall be calculated at four per cent or such other rate not exceeding the ceiling specified in clause (a) of section 15 of the Central Act as the State Government may, by notification in the Official Gazette, direct;\n(iii) in the case of goods specified in Schedule C, shall be calculated at four per cent or such other rate not exceeding ten percent as the State Government may, by notification in the Official Gazette, direct;\n(iv) in the case of other goods, shall be calculated at ten percent or such other rate not exceeding fifteen per cent, as the State Government may, by notification in the Official Gazette, direct:\n(b) the purchase of goods, shall be calculated at four per cent or such lower rate applicable on sale of such goods had it been a sale falling under clause (a):\n(a) if the goods are of the description contained in Schedule D, at the rate mentioned against such goods, otherwise;\n(b) at four per cent or such lower rate applicable on sale of such goods had it been a sale falling under clause (a) of sub-section (1):\n(a) if the goods are sold to an authorised dealer, a declaration duly filled in and signed by him containing the prescribed particulars in the prescribed form obtained from the prescribed authority and in case such form is not available with such authority, a self printed and serially numbered form authenticated by such authority in the prescribed manner; or\n(b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled in and signed by a duly authorised officer of the Government.\n(a) are goods of the class or classes specified in the certificate of registration of the authorised dealer purchasing the goods as being intended, subject to any rules made by the State Government in this behalf, for use by him -\n(i) in the manufacture of goods for sale;\n(ii) in the telecommunications network;\n(iii) in mining; or\n(iv) in the generation or distribution of electricity or any other form of power;\n(b) are goods of the class or classes specified in the certificate of registration of the authorised dealer who is covered under the notification issued under the second proviso to clause (b) of sub-section (2), purchasing the goods as being intended for use by him for the purposes specified in the said notification;\n(c) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in clause (a) or clause (b).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Determination of input tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Payment of lump sum in lieu of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Rounding off tax.",
            "chapter": null,
            "content": "Chapter-III\nRegistration of dealers",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Registration.",
            "chapter": null,
            "content": "(a) any business, in respect of which certificate has been granted, has been discontinued; or\n(b) the liability to pay tax of any dealer ceases in terms of sub-section (6) of section 3, the assessing authority shall, after giving a reasonable opportunity of being heard to the affected person, cancel the certificate of registration and the cancellation shall come into force after the expiry of such period, as may be prescribed.\n(a) for being held guilty of avoidance of tax under this Act or the Central Act;\n(b) for misusing the certificate of registration; or\n(c) for any other sufficient cause:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Security from certain class of dealers.",
            "chapter": null,
            "content": "(a) for realising any amount payable by the dealer under this Act; or\n(b) if the dealer is found to have misused any of the forms referred to in sub-section (1) or to have failed to keep them in proper custody or to have failed to furnish information in respect of their use or surrender them as prescribed:\n(a) that no form referred to in sub-section (1) shall be issued to him or authenticated until the dealer has complied with such orders or such provisions, as the case may be; or\n(b) the rejection of the application for registration, or if the dealer is already registered under this Act, cancellation of his registration certificate, as the case may be, and in the event of rejection of application for registration, the dealer shall be deemed to have failed to apply for registration for the purposes of section 16.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Information to be furnished regarding change of business etc.",
            "chapter": null,
            "content": "(a) sells, transfers or otherwise disposes of or discontinues his business;\n(b) sells, transfers or otherwise disposes of or discontinues his place(s) of business or opens new place(s) of business;\n(c) changes the name, constitution or nature of his business including change in the goods traded or manufactured or used in business or manufacture;\n(d) appoints an authorised agent, he shall within the prescribed time, inform the assessing authority accordingly, and if any dealer dies, his legal representative shall in like manner inform the said authority:\nChapter-IV\nFiling of returns, assessment and collection of tax, refund",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Submission of returns and payment of tax.",
            "chapter": null,
            "content": "(a) such class or classes of dealers as may be prescribed;\n(b) such dealer as may be required so to do by the assessing authority by notice in the prescribed form served in the prescribed manner;\n(c) a dealer who has applied for the grant of registration certificate but no final decision on his application has been taken; and\n(d) every registered dealer, shall furnish such returns including for statistical purposes at such intervals, verified by such persons, by such dates and to such authority, as may be prescribed and different returns may be prescribed for different class or classes of dealers, and if the tax due according to such returns is more than the tax paid under sub-section (3) or sub-section (4), as the case may be, he shall, in the manner prescribed, pay the balance with interest at the rate specified in sub-section (6) before furnishing the returns and attach therewith the proof thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Assessment of registered dealer.",
            "chapter": null,
            "content": "Note. - An assessment relating to a part of a year shall, for the purpose of computing time limitation under this section, be deemed to relate to the year.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Assessment of unregistered dealer liable to tax.",
            "chapter": null,
            "content": "Explanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Reassessment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Period of limitation for completion of assessment or reassessment not to apply in certain cases.",
            "chapter": null,
            "content": "(i) in consequence of, or to give effect to, any order made by any court, or any authority under this Act within a period of two years of receipt of copy of such order by the assessing authority;\n(ii) before the expiry of five years following the close of the year, which any book, account, register or document seized under section 29 relates to, provided the proceedings do not extend after the expiry of the period specified in third proviso to sub-section (4) of section 29.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Rectification of clerical mistakes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Refund.",
            "chapter": null,
            "content": "(a) in respect of input tax relating to the goods which have been sold in the course of export of goods out of the territory of India or have been used in Rectification of clerical mistakes. manufacture and the manufactured goods have been sold in the course of export of goods out of the territory of India, in full; and\n(b) in respect of input tax relating to the goods which have been sold in the State or in the course of inter- State trade or commerce or have been used in manufacture and the manufactured goods have been sold in the State or in the course of inter-State trade or commerce, only to the extent of such input tax exceeding the tax including the central sales tax calculated on sale of goods on account of difference in rate of tax between the input tax and the tax calculated on sales, and the balance input tax after reducing therefrom the tax including the central sale tax levied on the sale or purchase of goods, as the case may be, shall be carried over for adjustment with future tax liability.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Power to withhold refund.",
            "chapter": null,
            "content": "Chapter-V\nRecovery of tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Demand notice and payment of tax etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Interest on failure to pay tax or penalty.",
            "chapter": null,
            "content": "Amount paid\nAmount paid\nLast date for payment without interest\nLast date for payment without interest\nActual date of payment\nActual date of payment\nDelay in number of days\nDelay in number of days\nInterest payable on late payment\nInterest payable on late payment\n5,000\n01-06-03\n28-05-03\nNil\nNil\n3,646\n01-06-03\n10-08-03\n70\n127.61\n2,348\n01-06-03\n15-10-03\n136\n319.33\n4,006\n01-06-03\n20-12-03\n202\n809.21\nTotal:\n1,256.15",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Special provisions relating to deduction of tax at source in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Special provisions relating to deduction of tax at source in certain cases.",
            "chapter": null,
            "content": "(a) at least three days before commencing business in the State, inform the assessing authority of such particulars of his business in such form and manner as may be prescribed;\n(b) deposit security in cash as may be fixed by the assessing authority which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business;\n(c) pay tax daily on the sales made during the previous day;\n(d) furnish to the assessing authority immediately after conclusion of his business in the State a return of the business in the prescribed form and manner;\n(e) not issue any tax invoice for sale of goods by him and no dealer to whom any goods are sold by such Special provisions relating to casual traders.dealer shall be entitled to any claim of input tax in respect of the sale of such goods to him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Amount due under this Act recoverable as arrears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Transfer to defraud revenue void.",
            "chapter": null,
            "content": "Chapter-VI\nMaintenance of accounts, Inspection of business premises, Survey, Checking of goods in transit, Furnishing of information by clearing and forwarding agents",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Maintenance of accounts.",
            "chapter": null,
            "content": "(a) in respect of every sale of goods, effected by him -\n(i) to any dealer;\n(ii) to any other person on credit;\n(iii) to any other person on cash, where the sale price of the goods exceed one hundred rupees or such other amount not exceeding five hundred rupees, as may be prescribed, compulsorily, otherwise, on demand by such person, issue to the purchaser, where he is a VAT dealer to whom the goods are sold for resale by him or for use by him in manufacture or processing of goods for sale,\n(A) in the case of specific or ascertained goods, at the time the contract of sale is made; and\n(B) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale;showing the prescribed particulars:\n(b) maintain, in the prescribed manner, account of all sales not falling within clause (a);\n(c) in respect of every dispatch of goods otherwise than by sale, issue a delivery note at the time of the dispatch showing the prescribed particulars; and\n(d) preserve a carbon copy of every invoice or delivery note issued under clause (a) or clause (c) for a period of eight years following the close of the year when the sale was made and where some proceedings under this Act are pending, till the completion of such proceedings.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Production and inspection of books, documents and accounts.",
            "chapter": null,
            "content": "(a) maintain day to day accounts of his business;\n(b) maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the assessing authority;\n(c) produce, if so required, account books of his business before the assessing authority for authentication in the prescribed manner;\n(d) retain his account books at the place of his business, unless removed therefrom by an official for inspection, by any official agency or by auditor, or for any other reason which may be considered to be satisfactory by the assessing authority;\n(e) preserve his account books for a period of eight years after the close of the year to which such books relate and where some proceedings under this Act are pending, till the completion of such proceedings.\n(a) in the case of a book, account, register or document which was being used at the time of seizing, within a period of thirty days from the date of seizure; and\n(b) in any other case, within a period of one-hundred-eighty days from the date of seizure,\n(i) after sunset and before sunrise;\n(ii) by an officer below the rank of an Excise and Taxation Officer;\n(iii) without obtaining the sanction of the Deputy Commissioner or Sub-Divisional Officer (Civil) within whose jurisdiction such house is situated.\n(i) where any person in or about such premises is reasonably suspected of concealing about his person anything for which search should be made, to search such person, and, if such person is a woman, the search shall be made by another woman, with strict regard to decency;\n(ii) to open and search any box, till or receptacle in which any book, account, register, document, sale proceeds, goods or anything which is relevant to any proceeding under this Act may be contained;\n(iii) to make a note or inventory of anything including cash and goods found as a result of such search;\n(iv) to record the statement of a dealer or any person connected with his business including a bailee or a transporter, and such statement may, after giving the affected person a reasonable opportunity of being heard, be used for the purpose of determining his liability to tax;\n(v) to take into possession and handover to other person for safe custody or to remove to safe custody any unclaimed goods after posting a notice, containing a brief narration of events resulting into such action with description, quantity and estimated value of the goods, requiring the owner of the goods to appear before it on a date and at a place specified therein with the proof of ownership of the goods and their entry in the books of account maintained in the normal course of business, at a conspicuous part of the place or building from where the goods are taken into possession, and a copy of such notice shall also be served upon on the occupier of the place or building:\n30. survey of place of business.\n(a) any place of business within the area of its jurisdiction; or\n(b) any place of business of a dealer to whom such authority, granted or, as the case may be, is competent to grant, a certificate of registration under this Act, whether such place be the principal place or not of such business, and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business -\n(i) to afford it the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place;\n(ii) to afford it the necessary facility to check or verify the stock of goods, sale proceeds of goods, cash or thing which may be found therein; and\n(iii) to furnish such information as it may require as to any matter which may be relevant to any proceeding, data collection or market survey under this Act.\n(i) if it so deems necessary, place marks of identification on the books of account or other documents inspected by it and make or cause to be made extracts or copies therefrom;\n(ii) make an inventory of any stock of goods, sale proceeds of goods, cash or thing checked or verified by it; and\n(iii) record the statement of any person which may be relevant to any proceeding under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "31",
            "title": "31. Establishment of check-post, barriers and inspection of goods in transit.",
            "chapter": null,
            "content": "Note. - Where a duly filled and signed declaration referred to in sub-section (2) or sub-section (4) or duly verified documents referred to in sub-section (5), as the case may be, is (are) not produced before the officer referred to in sub-section (6), such officer shall have sufficient reason to suspect that the person transporting the goods is attempting to evade payment of tax.\nNote.\n(a) no driver or person incharge of a goods carrier or any person incharge of a place of loading or unloading of goods shall accept any consignment of goods for transport or give delivery of any consignment of such goods, other than personal luggage or goods for personal consumption;\n(b) no dealer or any person including a carrier of goods acting on behalf of a dealer, shall take delivery of, or transport from any station of transport of goods, bus stand or any other station or place, of loading or unloading of goods, airport or any other place, whether of similar nature or otherwise, any consignment of goods referred to above.\n(1) where any goods are delivered to person incharge of a goods carrier or any person incharge of a place of loading or unloading of goods for transmission, the movement of the goods shall, for the purposes of this section, be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such person; and\n(2) the officer detaining the goods includes the officer who is competent to detain the goods.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "32",
            "title": "32. Furnishing of information by clearing and forwarding agents.",
            "chapter": null,
            "content": "Chapter-VII\nAppeal, Revision, Review and Reference",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "33",
            "title": "33. Appeal.",
            "chapter": null,
            "content": "(a) if the order is made by any authority or officer who is lower in rank to Joint Excise and Taxation Commissioner, to the Joint Excise and Taxation Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint;\n(b) if the order is made by any authority or officer who is not lower in rank to Joint Excise and Taxation Commissioner, to the Commissioner or such other Appeal. officer as the State Government may, by notification in the Official Gazette, appoint;\n(c) if the order is made by the Commissioner to the Tribunal.\nNote. - An original order means an order passed under this Act except an order passed on appeal or on revision.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "34",
            "title": "34. Revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "35",
            "title": "35. Review.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "36",
            "title": "36. Statement of case to High Court.",
            "chapter": null,
            "content": "(a) withdraw his application (and if he does so, the fee paid shall be refunded); or\n(b) apply to the High Court against such refusal.\nChapter-VIII\nOffences and Penalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "37",
            "title": "37. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "38",
            "title": "38. Failure to maintain correct accounts and to furnish correct returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "39",
            "title": "39. Prohibition against collection of tax in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "40",
            "title": "40. Other offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "41",
            "title": "41. Limitations for imposition of penalty.",
            "chapter": null,
            "content": "Chapter-IX\nSpecial liability in certain cases",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "42",
            "title": "42. Joint and several liability of certain class of dealers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "43",
            "title": "43. Liability of partitioned Hindu family, dissolved firm etc. to tax.",
            "chapter": null,
            "content": "(a) the tax payable under this Act by such family, firm or association of persons for the period upto the date of such partition, dissolution or disruption may be assessed as if no such partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and\n(b) every person who was at the time of such partition, dissolution or disruption, a member of an undivided Hindu family or association of persons or partner of a firm shall, notwithstanding such partition, dissolution or disruption, be liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition, dissolution or disruption.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "44",
            "title": "44. Transfer of business.",
            "chapter": null,
            "content": "(a) dies; or\n(b) transfers or otherwise disposes of his business in whole or in part; or\n(c) effects any change in the ownership of his business, in consequence of which he is succeeded in the business or part thereof by any other person and such successor in business carries on such business either in its old name or in some other name, such successor shall for all the purposes of this Act be deemed to be and to have always been registered as if the certificate of registration of such dealer had initially been granted to the successor; and he shall be liable to discharge the liabilities of such dealer. The successor shall, on application to the assessing authority, be entitled to have the registration certificate amended accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "45",
            "title": "45. Liability to pay tax in respect of goods specified in Schedule G.",
            "chapter": null,
            "content": "Chapter-X\nProceedings and powers",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "46",
            "title": "46. Power to take evidence on oath.",
            "chapter": null,
            "content": "(a) enforcing the attendance of any person and examining him on oath or affirmation;\n(b) compelling the production of documents and impounding or detaining them;\n(c) issuing commissions for the examination of witnesses;\n(d) requiring or accepting proof of facts by affidavits;\n(e) such other powers as may be prescribed, and any proceeding under this Act before a taxing authority or appellate authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 199 of the Indian Penal Code, 1860 (Act 45 of 1860).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "47",
            "title": "47. Power to determine as to who is a dealer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "48",
            "title": "48. Power to call for information from any person or company.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "49",
            "title": "49. Power to purchase under priced goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "50",
            "title": "50. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "51",
            "title": "51. Delegation of powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "52",
            "title": "52. Assessee permitted to attend through authorised agent.",
            "chapter": null,
            "content": "(i) any person, who before the 10th day of May, 1953, appeared before any assessing or other sales tax authorities in connection with any proceedings under the Punjab General Sales Tax Act, 1941 or the Punjab General Sales Tax Act, 1948, on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or\n(ii) a retired Gazetted Officer of the Haryana Excise and Taxation Department who has worked as an taxing authority or an appellate authority under the Act of 1973 or this Act, for a minimum period of five years in one or more than one of the aforesaid capacities after a period of not less than two years has passed since the date of his retirement; or\n(iii)any person who has passed any accountancy examination recognised by the Central Board of Direct Taxes or holds a degree in Commerce, Law, Economics or Banking including auditing conferred Assessee permitted to attend through authorised agent. by any Indian University, incorporated by any law for the time being in force.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "53",
            "title": "53. Returns etc. to be confidential.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "54",
            "title": "54. Bar of certain proceedings.",
            "chapter": null,
            "content": "Chapter-XI\nTaxing authorities and Tribunal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "55",
            "title": "55. Appointment of commissioner and other officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "56",
            "title": "56. Tax administration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "57",
            "title": "57. Tribunal.",
            "chapter": null,
            "content": "(a) a District Judge; or\n(b) an Additional Excise and Taxation Commissioner having worked in that capacity or as an appellate authority or revising authority under this Act or the Act of 1973 for at least seven years; or\n(c) an advocate, a chartered accountant or a State representative representing cases before a High Court or the Tribunal constituted under this Act or the Act of 1973 for at least ten years:\n(a) for further employment under the State Government, or under any local authority or under any corporation owned or controlled by the State Government; and\n(b) to appear, act or plead before the Tribunal for at least five years after he demits office or completes his term.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "58",
            "title": "58. Indemnity.",
            "chapter": null,
            "content": "Chapter-XII\nPower to make rules, amend Schedules, and Repeal and saving",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "59",
            "title": "59. Power to amend Schedules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "60",
            "title": "60. Power to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "61",
            "title": "61. Indemnity.",
            "chapter": null,
            "content": "(a) any application, appeal, revision or other proceedings made or preferred to any authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceedings was made or preferred;\n(b) any security in the form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax or other dues under the said Act, shall remain Repeal and saving. in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished;\n(c) declaration in form S.T.38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification;\n(d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the 'existing rules'), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the following exceptions, restrictions and conditions, namely:-\n(i) an industrial unit availing the benefit of exemption from payment of tax may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit or for such period and such extent of benefit as may be prescribed but where an industrial unit does not choose to do so, exemption to it from payment of tax shall cease to take effect on and from the appointed day and further,-\n(I) it shall be liable to maintain production at a level so that its annual turnover does not fall short of the average annual turnover during the period of exemption; and\n(II) it shall not export out of State any goods produced by it, for a period of next five years or such shorter period for which it has availed of exemption from payment of tax and if it fails to do so, it shall be liable to pay to the State Government, in the prescribed manner the amount of tax in respect of which it has availed of exemption from payment after reducing therefrom the tax paid by it before such failure;\n(ii) an industrial unit availing the benefit of capital subsidy may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit but where an industrial unit does not choose to do so, the benefit of capital subsidy to it shall cease to take effect on and from the appointed day;\n(iii) an industrial unit availing the benefit of deferment of payment of tax, whether by change over under the foregoing provisions or otherwise, may, in lieu of making payment of the deferred tax after five years, pay half of the amount of the deferred tax upfront along with the returns and on making payment in this manner, the tax due according to the returns shall be deemed to have been paid in full; and\n(iv) the tax deferred in every other case shall be converted into interest free loan in the manner prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "62",
            "title": "62. Construction of references in the repealed act of officers and authorities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "63",
            "title": "63. Removal of difficulties.",
            "chapter": null,
            "content": "Schedule A\n[See sub-clause (i) of clause (a) of sub-section (1) of section 7].\nSerial No.\nSerial No.\nDescription of goods\nDescription of goods\nRate of tax\nRate of tax\n1\n2\n3\n1.\nGold, silver, other precious metals, precious\n\t\t\t\t\tstones\n1%\n2.\nArticles including jewellery made of gold,\n\t\t\t\t\tsilver, other precious metals, precious stones\n1%\n3.\nAviation Turbine Fuel, Petrol, Gasohol\n20%\n4.\nHigh Speed Diesel, Super Light Diesel Oil,\n\t\t\t\t\tLight Diesel Oil\n12%\n5.\nLiquor as defined in Punjab Excise Act, 1914\n\t\t\t\t\t(61 of 1914)\n20%\nSchedule B.\n[ See clause (p) of sub-section (1) of section 2].",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "1",
            "title": "1. Fresh fruits and vegetables.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "2",
            "title": "2. Betel leaves.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "3",
            "title": "3. Sugarcane.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "4",
            "title": "4. Fresh milk, pasteurised milk, curd and buttermilk.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "5",
            "title": "5. Fresh meat, fish, meat on hoof, poultry and eggs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "6",
            "title": "6. Livestock.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "7",
            "title": "7. Plants and saplings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "8",
            "title": "8. Water except when sold in sealed containers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "9",
            "title": "9. Common salt except when sold in retail packs under brand name.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "10",
            "title": "10. Cereals other than wheat, paddy, rice and barley.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "11",
            "title": "11. Flours of exempted cereals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "12",
            "title": "12. Natural flowers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "13",
            "title": "13. Manually operated or animal drawn agricultural implements.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "14",
            "title": "14. Hand carts and animal drawn vehicles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "15",
            "title": "15. Organic manure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "16",
            "title": "16. Fodder, that is to say, grass, straw (except paddy straw) and hay.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "17",
            "title": "17. Aids for handicapped persons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "18",
            "title": "18. Books and periodicals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "19",
            "title": "19. Writing slate (made of stone) and slate pencils.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "20",
            "title": "20. Earthen pots but not including crockery.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "21",
            "title": "21. Beehives, honey supers, hive tool, smoker, veil and helmet, feeder.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "22",
            "title": "22. Spinning wheel.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "23",
            "title": "23. Hand spun yarn and hand loom fabrics.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "24",
            "title": "24. National flag and Gandhi topi.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "25",
            "title": "25. Handmade musical instruments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "26",
            "title": "26. Electric energy or other form of power.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "27",
            "title": "27. Human blood including human blood plasma.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "28",
            "title": "28. Semen.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "29",
            "title": "29. Contraceptives.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "30",
            "title": "30. Glass bangles, bindi and sindur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "31",
            "title": "31. Liquor except when sold by an L-4/L-5 or L-12C licensee.",
            "chapter": null,
            "content": "Schedule C.\n[ See sub-clause (iii) of clause (a) of sub-section (1) of section 7].",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "1",
            "title": "1. Agricultural implements except manually operated or animal drawn.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "2",
            "title": "2. Agricultural tractors and trailers, harvester combines.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "3",
            "title": "3. Sprinkler irrigation and drip irrigation systems and components, parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        },
        {
            "number": "4",
            "title": "4. Mono-block or submersible pump sets of the type generally used for agricultural purposes of five horse power and above.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 96
        },
        {
            "number": "5",
            "title": "5. Seeds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 97
        },
        {
            "number": "6",
            "title": "6. Fertilisers except organic manure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 98
        },
        {
            "number": "7",
            "title": "7. Pesticides and weedicides for plants protection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 99
        },
        {
            "number": "8",
            "title": "8. Bone meal, crushed bones, bone sinews and burnt bones.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "9",
            "title": "9. Cattle feed, poultry feed and aquatic feed and feed supplements, concentrates, and additives.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 101
        },
        {
            "number": "10",
            "title": "10. Oil cakes and de-oiled cakes including de-oiled rice bran.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 102
        },
        {
            "number": "11",
            "title": "11. Husk and bran of all cereals and pulses, paddy husk and straw.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 103
        },
        {
            "number": "12",
            "title": "12. Ice.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 104
        },
        {
            "number": "13",
            "title": "13. Bread.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 105
        },
        {
            "number": "14",
            "title": "14. Common salt when sold in retail packs under a brand name.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 106
        },
        {
            "number": "15",
            "title": "15. Gur and shakkar.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 107
        },
        {
            "number": "16",
            "title": "16. Reori, gajjak, patasha, misri (candy or cooza), goli, makhana, marunda, murmura.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 108
        },
        {
            "number": "17",
            "title": "17. Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of wheat or barley, guar, guar flour, guar giri, rajmah, lobia, rongi, sago (sabudana).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 109
        },
        {
            "number": "18",
            "title": "18. Parched, roasted or puffed grain, parched gram and roasted groundnut except when these goods sold in sealed containers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "19",
            "title": "19. Soya meal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 111
        },
        {
            "number": "20",
            "title": "20. Vegetables sold in sealed containers and dried vegetables of the type required to be cooked before use.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 112
        },
        {
            "number": "21",
            "title": "21. Meat including flesh of poultry and aquatic food, sold in a sealed containers, of the type required to be cooked before use.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 113
        },
        {
            "number": "22",
            "title": "22. Milk powder, ultra high temperature (UHT) milk.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 114
        },
        {
            "number": "23",
            "title": "23. Vegetable oils, whether edible or non-edible.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 115
        },
        {
            "number": "24",
            "title": "24. Vanaspati ghee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 116
        },
        {
            "number": "25",
            "title": "25. Spices and condiments, whether whole, powdered or mixed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 117
        },
        {
            "number": "26",
            "title": "26. Betel nut.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 118
        },
        {
            "number": "27",
            "title": "27. Household aluminium utensils.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 119
        },
        {
            "number": "28",
            "title": "28. Firewood, saw dust, charcoal and fuel briquettes and cakes made from biomass.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "29",
            "title": "29. Safety matches.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 121
        },
        {
            "number": "30",
            "title": "30. Biddi leaves.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 122
        },
        {
            "number": "31",
            "title": "31. Cotton waste.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 123
        },
        {
            "number": "32",
            "title": "32. Raw silk.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 124
        },
        {
            "number": "33",
            "title": "33. Raw wool and wool tops.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 125
        },
        {
            "number": "34",
            "title": "34. Fibres and fibre waste.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 126
        },
        {
            "number": "35",
            "title": "35. All types of yarn (except cotton yarn), knitting wool, yarn waste and threads.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 127
        },
        {
            "number": "36",
            "title": "36. Ready made garments and hosiery.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 128
        },
        {
            "number": "37",
            "title": "37. Sports goods excluding apparels and footwear.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 129
        },
        {
            "number": "38",
            "title": "38. Plastic footwear.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "39",
            "title": "39. Umbrella except garden umbrella.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 131
        },
        {
            "number": "40",
            "title": "40. Computer software, hardware and computer peripherals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 132
        },
        {
            "number": "41",
            "title": "41. IT products as notified by Government of India.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 133
        },
        {
            "number": "42",
            "title": "42. Telecommunication equipment including telecom cables.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 134
        },
        {
            "number": "43",
            "title": "43. Ferro alloys.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 135
        },
        {
            "number": "44",
            "title": "44. Non-ferrous metals, alloys and extrusions thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 136
        },
        {
            "number": "45",
            "title": "45. Incorporeal or intangible goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 137
        },
        {
            "number": "46",
            "title": "46. Herb, bark, dry plant, dry root and dry flowers, commonly known as jari-buti but not including ayurvedic preparations sold in sealed containers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 138
        },
        {
            "number": "47",
            "title": "47. Aggarbatti and dhoopbatti.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 139
        },
        {
            "number": "48",
            "title": "48. Newar.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "49",
            "title": "49. Hand pumps and their parts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 141
        },
        {
            "number": "50",
            "title": "50. Pipes and tubes made of any material other than iron and steel.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 142
        },
        {
            "number": "51",
            "title": "51. Bricks of the type used in construction of buildings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 143
        },
        {
            "number": "52",
            "title": "52. Bamboo.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 144
        },
        {
            "number": "53",
            "title": "53. Renewable energy devices and non-conventional energy devices.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 145
        },
        {
            "number": "54",
            "title": "54. Bicycles, cycle-rickshaw and their parts including their tyres and tubes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 146
        },
        {
            "number": "55",
            "title": "55. Sewing machines.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 147
        },
        {
            "number": "56",
            "title": "56. Ship and vessels plying on water.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 148
        },
        {
            "number": "57",
            "title": "57. Paper and newsprint.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 149
        },
        {
            "number": "58",
            "title": "58. Exercise books.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "59",
            "title": "59. Writing instruments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 151
        },
        {
            "number": "60",
            "title": "60. Printed material except books and periodicals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 152
        },
        {
            "number": "61",
            "title": "61. Printing ink.",
            "chapter": null,
            "content": "Note. - Entries in this Schedule are subject to the general exception of exclusion of declared goods.\nNote.\nSchedule D\n[ See clause (a) of sub-section (2) of section 7].\nSerial No.\nSerial No.\nDescription of goods\nDescription of goods\nRate of tax\nRate of tax\n1\n2\n3\n1.\nAviation Turbine Fuel\n20%\n2.\nPetrol, Gasohol\n12%\n3.\nHigh Speed Diesel, Super Light Diesel Oil,\n\t\t\t\t\tLight Diesel Oil\n12%\n4.\nPaddy\n4%\nSchedule E\n[See sub-section (1) of section 8].\nSerial No.\nSerial No.\nDescription of goods\nDescription of goods\nCircumstances in which input tax shall be nil\nCircumstances in which input tax shall be nil\n1\n2\n3\n1.\nPetroleum based fuels and natural gas\nExcept when resold.\n2.\nCapital goods\n(i) When intended to be used mainly in the\n\t\t\t\t\tmanufacture of exempted goods or in the telecommunications\n\t\t\t\t\tnetwork or mining or the generation and distribution of electric\n\t\t\t\t\tenergy or other form of power; or\n(ii) When forming part of gross block on the\n\t\t\t\t\tdate of cancellation of the registration certificate.\n3.\nPaddy\n(i) When sold in the course of the export of\n\t\t\t\t\tthe goods out of the territory of India; or\n(ii) When used in the manufacture of rice which\n\t\t\t\t\tis sold in the course of the export of the goods out of the\n\t\t\t\t\tterritory of India.\n4.\nRice\nWhen sold in the course of the export of the\n\t\t\t\t\tgoods out of the territory of India.\n5.\nAll goods except those mentioned at Serial Nos.\n\t\t\t\t\t1 and 2\n(i) When used in the telecommunications\n\t\t\t\t\tnetwork, in mining, or in the generation and distribution of\n\t\t\t\t\telectricity or other form of power;\n(ii) When exported out of State or disposed of\n\t\t\t\t\totherwise than by sale;\n(iii) When used in the manufacture or packing\n\t\t\t\t\tof exempted goods except when such goods are sold in the course\n\t\t\t\t\tof export of goods out of the territory of India;\n(iv) When used in the manufacture or packing of\n\t\t\t\t\ttaxable goods which are exported out of State or disposed of\n\t\t\t\t\totherwise than by sale;\n(v) When left in stock, whether in the form\n\t\t\t\t\tpurchased or in manufactured or processed form, on the date of\n\t\t\t\t\tcancellation of the registration certificate.\nNote 1. - In this Schedule the expression \"on the date of cancellation of the registration certificate\" means on the date of effect of the cancellation of the registration certificate.\nNote 1.\nNote 2. - In respect of entries against Serial Nos.3 and 4, paddy and the rice manufactured therefrom shall be treated as a single commodity for the purposes of sub-section (3) of section 5 of the Central Act.\nNote 2.\nSchedule F\n[ See first proviso to sub-section (3) of section 3].",
            "footnote": "",
            "is_definition": false,
            "sort_order": 153
        },
        {
            "number": "1",
            "title": "1. Paddy",
            "chapter": null,
            "content": "Schedule G\n[ See sub-section (1) of section 45].\nSerial No.\nSerial No.\nDescription of goods\nDescription of goods\nRate of tax and the base of levy\nRate of tax and the base of levy\nStage of levy and the circumstances under\n\t\t\t\twhich tax levied\nStage of levy and the circumstances under\n\t\t\t\twhich tax levied\n1\n2\n3\n4\n1.\nLottery ticket of face value more than seven\n\t\t\t\trupees\nTwenty percent of the face value of the lottery\n\t\t\t\tticket\nFirst sale by a dealer liable to pay tax under\n\t\t\t\tthis Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 154
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 11th February, 2020 [hl779]",
        "Act Number": "(Haryana Act No. 6 of 2003)",
        "Enactment Date": "",
        "Act Year": "2003",
        "Short Title": "Haryana Value Added Tax Act, 2003",
        "Type": "STATE",
        "Location": "Haryana"
    },
    "updated_at": "2026-09-29 21:55:19"
}
Haryana Value Added Tax Act, 2003

Sections

1. Short title, extent and commencement.

2. Definitions.

3. Incidence of tax.

4. No tax payable in case of inter-State trade etc.

5. Burden of proof.

6. Determination the taxable turnover.

7. Rates of tax on sale or purchase of goods in the State.

8. Determination of input tax.

9. Payment of lump sum in lieu of tax.

10. Rounding off tax.

11. Registration.

12. Security from certain class of dealers.

13. Information to be furnished regarding change of business etc.

14. Submission of returns and payment of tax.

15. Assessment of registered dealer.

16. Assessment of unregistered dealer liable to tax.

17. Reassessment of tax.

18. Period of limitation for completion of assessment or reassessment not to apply in certain cases.

19. Rectification of clerical mistakes.

20. Refund.

21. Power to withhold refund.

22. Demand notice and payment of tax etc.

23. Interest on failure to pay tax or penalty.

24. Special provisions relating to deduction of tax at source in certain cases.

25. Special provisions relating to deduction of tax at source in certain cases.

26. Amount due under this Act recoverable as arrears of land revenue.

27. Transfer to defraud revenue void.

28. Maintenance of accounts.

29. Production and inspection of books, documents and accounts.

31. Establishment of check-post, barriers and inspection of goods in transit.

32. Furnishing of information by clearing and forwarding agents.

33. Appeal.

34. Revision.

35. Review.

36. Statement of case to High Court.

37. Investigation of offences.

38. Failure to maintain correct accounts and to furnish correct returns.

39. Prohibition against collection of tax in certain cases.

40. Other offences.

41. Limitations for imposition of penalty.

42. Joint and several liability of certain class of dealers.

43. Liability of partitioned Hindu family, dissolved firm etc. to tax.

44. Transfer of business.

45. Liability to pay tax in respect of goods specified in Schedule G.

46. Power to take evidence on oath.

47. Power to determine as to who is a dealer.

48. Power to call for information from any person or company.

49. Power to purchase under priced goods.

50. Power to transfer proceedings.

51. Delegation of powers.

52. Assessee permitted to attend through authorised agent.

53. Returns etc. to be confidential.

54. Bar of certain proceedings.

55. Appointment of commissioner and other officers.

56. Tax administration.

57. Tribunal.

58. Indemnity.

59. Power to amend Schedules.

60. Power to make rules.

61. Indemnity.

62. Construction of references in the repealed act of officers and authorities.

63. Removal of difficulties.

1. Fresh fruits and vegetables.

2. Betel leaves.

3. Sugarcane.

4. Fresh milk, pasteurised milk, curd and buttermilk.

5. Fresh meat, fish, meat on hoof, poultry and eggs.

6. Livestock.

7. Plants and saplings.

8. Water except when sold in sealed containers.

9. Common salt except when sold in retail packs under brand name.

10. Cereals other than wheat, paddy, rice and barley.

11. Flours of exempted cereals.

12. Natural flowers.

13. Manually operated or animal drawn agricultural implements.

14. Hand carts and animal drawn vehicles.

15. Organic manure.

16. Fodder, that is to say, grass, straw (except paddy straw) and hay.
