Prohibition, Excise and Taxation Department


The 29th September, 2000

No. S.O. 118/H.A.13/2000/S.11/2000. - In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Local Area Development Tax Act, 2000 (Act 13 of 2000) and all other powers enabling him in this behalf and in supersession of Haryana Government, Prohibition, Excise & Taxation Department, notification No. S.O. 65/ H.Ord.10/ 2000/S.11/2000 dated 5th May, 2000, the Governor of Haryana being of the opinion that it is necessary so to do in the public interest, hereby reduces the tax payable in respect of a given period with effect from the 5th May, 2000, by an importer (hereinafter called "claimant"), under the said Act, to be calculated according to the following formula and conditions specified therein, namely :-


" Amount of tax that may be reduced = Ta x-------- x R;



where -

Ta = Aggregate of value of goods, used or consumed by the claimant in the manufacture of goods, as form part of his turnover liable to tax under the Act during the given period.

Tb = Aggregate of value of goods manufactured by the claimant whose value is included in TC and which have been sold during the given period by him -

(i) inside the State or in the course of inter-State trade or commerce in a manner so that sales tax is payable on those by him or by any other person to the State; or

(ii) in the course of export of goods out of India within the meaning of section 5 of the Central Sales Tax Act, 1956 ( Act 74 of 1956);

Tc = Aggregate of value of goods manufactured by the claimant with the use or consumption of goods whose value is included in Ta;

Explanation.- For calculating Tc value of the goods shall be taken at the price at which the goods have been sold or if not sold at the price at which the goods have been invoiced in case the same are excisable under the Central Excise Act, 1944 (1 of 1944) and if not excisable then at the price at which the goods would have been, in the ordinary course, sold; and

R = Rate of tax applicable under the Act.".


Financial Commissioner and Secretary to Government, Haryana,

Prohibition, Excise and Taxation Department.