In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 60 of the Haryana Value Added Tax Act, 2003 (6 of 2003), and with reference to Haryana Government, Excise and Taxation Department, notification No. web.1/H.A.6/2003/S.60/2008, dated the 13th March, 2008, the Governor of Haryana hereby makes the following rules further to

amend the Haryana Value Added Tax Rules, 2003, namely :-

1. These rules may be called the Haryana Value Added Tax (Amendment) Rules, 2008.

2. In the Haryana Value Added Tax Rules, 2003, in rule 27, in sub-rule (1), -

(i) for clause (iv), the following clause shall be substituted, namely :-

"(iv) claim of sales made in the course of inter-state trade and commerce or in the course of export of goods out of the territory of India or in the course of import of goods into the territory of India or goods exported out of the State cumulatively or individually exceeding twenty  five lakh rupees in a year;"

(ii) in clause (xi), the word "and" existing at the end shall be omitted;

(iii) in clause (xii), for sign "." existing at the end, the sign ";" shall be substituted;

(iv) after clause (xii), the following clause shall be added at the end, namely :-

"(xiv) cases of cancellation of Registration Certificates.".