From

Excise and Taxation Commissioner, Haryana.

1. All the Joint Excise and Taxation Commissioners (Range),

2. All the Deputy Excise and Taxation Commissioners (ST), In the State of Haryana.

Subject: Criteria regarding selection of cases for scrutiny assessment under the HVAT Act, 2003 and the CST Act, 1956 for the assessment years 2015-16 & 2016-17.

The criteria for the selection of cases for scrutiny assessment for the years 2015-16 & 2016-17 has been approved by the State Government. The scrutiny cases will be selected for scrutiny assessment under Rule 27(2) of the Haryana Value Added Tax Rules, 2003 under below mentioned criteria for the years 2015-16 & 2016-17.

1. U/r 27(1)(i), cases having GTO of Rs. 25 cr. or exceeding Rs. 25 cr. in a year.

2. U/r 27(1)(ii), cases having claim of ITC of Rs. 35 lacs or exceeding Rs. 35 lacs in a year.

3. U/r 27(1)(iii), cases for claim of refund Rs. 10 lacs or more than Rs. 10 lacs in a year.

4. U/r 27(1)(iv), cases where 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 territory of India or goods exported out of the State cumulatively or individually, gross turnover is Rs. 5 cr. or more than Rs. 5 cr. under the CST Act, 1956 in a year.

5. U/r 27(1)(v), all cases of industrial units availing any tax concession under clause (d) of sub-section (2) of Section 61 till such units are subject to relevant provisions of Haryana General Sales Tax Rules, 1975.

6. U/r 27(1)(vii), where there is a substantial mismatch of sale, purchase or consignment with the accounts of the other dealers, to the transactions with the prior approval of DETC(ST) incharge of the District.

7. U/r 27(1)(ix), cases based on definite intelligence about evasion of tax where on definite information it is discovered that there is evasion or avoidance of tax by such dealers. Such cases shall be taken up for scrutiny assessment with the prior approval of the DETC (ST) incharge of the district.

8. U/r 27(1)(xi), the following cases of different trade/ trades shall be taken up for scrutiny assessment under this criteria:-

a) Mines and quarry contractors and stone crushers, whose turnover is Rs. 1.50 Cr. or more than 1.50 Cr. in a year.

b) All builders and developers in the State;

c) Works contractors having turnover more than Rs. 5 cr.

d) All cotton ginning mills;

e) All processing units of dyeing, printing and embroidery;

f) All hot mix plants;

g) All Ready Mix Concrete (RMC) dealers;

h) All Rice shellers having gross turnover of Rs. 2 Cr. or more than Rs. 2 Cr. under HVAT/CST Act in a year.

i) Dealers exclusively dealing in biri, cigarette, Pan Masala and Gutka.

j) All liquor dealers liable to pay tax including L-4/ L-5 licensees.

k) All e-commerce dealers.

l) All ply board manufacturers other than those covered by lumpsum scheme.

2. Petrol pump dealers whose total purchase and sales are within the State of Haryana shall not be taken up for scrutiny assessment.

3. While selecting the cases under the above scrutiny criteria, a scrutiny case, which has been selected under one criteria, would not fall under any other criteria.

4. The above criteria be circulated among all the ETO-cum-Assessing Authorities/ward officers working under your jurisdiction for compliance.

Addl. Excise and Taxation Commissioner (T),

for Excise and Taxation Commissioner, Haryana.