THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
-

Body Notification No. SO. 40/H.A. 6/2003/S. 59/2009. Dated 31st March, 2009

In exercise of the powers conferred by sub-section (1) of section 59 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), and with reference to Haryana Government, Excise and Taxation Department, notification No. Web. 2/H.A. 6/2003/S. 59/2009, dated the 20th March, 2009, the Governor of Haryana hereby makes the following amendment in Schedules A, B, C and E appended to the said Act, namely :-

Amendment

In the Haryana Value Added Tax Act, 2003 (6 of 2003), -

(i) in Schedule A, under columns 1,2 and 3, for serial number 5 and entry thereagainst, the following serial number and entry thereagainst shall be substituted and shall be deemed to have been substituted with effect from 1st April, 2009, namely :-

1	2	3
"5	Liquor sold by bar licenses (L-4/L-5/L-12C/L-12G/L-10E and Ist sale of Indian Foreign Liquor (Bottled in Origin) in the state.	25%"

(ii) in Schedule B, under columns 1 and 2, serial number 31 and entries thereagainst shall be omitted and shall be deemed to have been omitted with effect from 1st April, 2009;

(iii) in Schedule C, under columns 1 and 2, after serial number 4 and entry thereagainst, the following serial number and entry thereagainst shall be inserted and shall be deemed to have been inserted with effect from the date of notification, namely :-

1	2
"4A	All types of liquor when sold in the state for the first time, for consumption during 2009-10, i.e. in the hands of L-13 in the case of country liquor, L-1B and L- 1AB in the case of Indian Made Foreign Spirit, and L-1 – and L-1-AB- 1 in the case of beer and wine etc., L-1 AB-A for RTB (Ready to drink beverages), except Indian Foreign Liquor (Bottled in Origin) sold by L-1BF."

(ii) in Schedule E, under columns 1, 2 and 3, after serial number 5 and entries thereagainst, the following serial number and entries thereagainst shall be inserted and shall be deemed to have been inserted with effect from 1st April, 2009, namely :-

1	2	3
"6	Liquor as defined in the Punjab Excise Act, 1914 (1 of 1914)	When sold in the state by Bar licensees (Licenses L- 4/L-5/L-12C/L-12G/L- 10E)."