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.4/H.A.6/2003/S.60/2009, dated the 18th August, 2009, the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003, namely :-

1. (1) These Rules may be called the Haryana Value Added Tax (Amendment) Rules, 2009.

(2) They shall be deemed to have come into force with effect from the 1st day of October, 2006.

2. In the Haryana Value Added Tax Rules, 2003, in rule 47, in sub-rule (1), in the existing, 2006,-

(i) in the heading, in column 4, for the figures and signs "30.9.2008",, figures and signs "30.9.2009" shall be substituted:

(ii) under columns 1 and 2, against serial number 5, for the existing entry, the following entry shall be substituted, namely :-

"Brick kiln not fired during the year ending 30th September, 2006, 30th September, 2007, 30th September, 2008 and 30th September, 2009, in which stock in and outside the kiln as on 1st 1st October, 2006, 1st October, 2007, 1st October, 2008 and 1st October, 2009 did/does not exceed five lakhs bricks of all categories.".