THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No. 27/ST-1/H.A.6/2003/S.59/2015 Dated 24th November, 2015

Whereas the State Government is satisfied that circumstances exist which render it necessary to take immediate action in public interest;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 59 read with the proviso to said sub-section of the Haryana Value Added Tax Act, 2003 (6 of 2003), the Governor of Haryana hereby makes the following amendment in Schedule E appended to the said Act, by dispensing with the condition of previous notice, namely:-

Amendment

In the Haryana Value Added Tax Act, 2003 (Act 6 of 2003),in Schedule E, under column 1, 2, 3 and 4, for serial number 3(b) and entries thereagainst, the following serial numbers and entries thereagainst shall be substituted and shall be deemed to have been substituted with effect from the 7th September, 2015, namely:-:-

3(b)

All goods except goods falling in Schedule "C"appended to the Haryana Value Added Tax Act, 2003 and goods of special importance mentioned in section 14 of the Central Sales Tax Act, 1956.

when the goods are sold as such in the course of inter-state trade or commerce

Input Tax to the extent of the amount of tax actually paid on the purchase of such goods in the State under the Act or tax payable on sale of such goods under the Central Sales Tax Act, 1956, whichever is lower.

3(c)

All goods

when the goods are sold at a sale price lower than the purchase price.

To the extent of output tax liability, if any, on the sale of such goods;".

ROSHAN LAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.