HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

 

The 31st October, 2003

 

No. S.O.132 /H.A.13/2000/S.26/2003.– In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 26 of the Haryana Local Area Development Tax Act, 2000 (Haryana Act 13 of 2000), and all other powers enabling him in this behalf and with reference to Haryana Government Excise and Taxation Department, notification No.S.O.114/H.A.13/2000/S.26/2003, dated the 30th September, 2003 the Governor of Haryana hereby makes the following rules further to amend the Haryana Local Area Development Tax  Rules, 2001, namely:-

 

1.   (1) These rules may be called the Haryana Local Area Development Tax (Amendment ) Rules, 2003.

(2) They shall come into force with effect from 30th September, 2003.

2.       In the Local Area Development Tax Rules, 2001, (hereinafter called the said rules), in rule 3, in sub-rule (3), for the words, sign, figures and brackets, “the Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973)”, the words, sign, figures and brackets “the Haryana Value Added Tax Act, 2003 (Act 6 of 2003)” shall be substituted.

3.       In the said rules, in rule 9, in sub-rule (1),-

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

“(e) the value of plant, machinery, equipment and tools, brought or received on lease for use in manufacture or processing of goods;” ;

(ii)   in clause (f), for the words “the value of goods left as such or in different form in the stock lying with him in the local area”, the words and signs “the value of goods brought or received in a local area for resale or for use or consumption therein in the manufacture or processing of goods, left in the stock whether as such or in different form lying with him in the local area” shall be substituted;

(iii)  in clause (g), for the words and signs “the value of plant, machinery, equipment and tools that has been capitalized :”, the words and signs “the value of plant, machinery, equipment and tools brought or received in the local area for use in manufacture or processing of goods, that has been capitalized ; except when certificate of registration issued under the Act is cancelled :” shall be substituted.

4.                                         In the said rules, in Form DT-I, for serial number 9 and entries there-against, the following serial number and entries there-against shall be substituted, namely ;

“9 Particulars of Registration Certificate under the Haryana Value Added Tax Act, 2003.

(i)                Tax payer’s Identification Number.

(ii)              Date of validity.”

5.                             In the said rules, in Form DT-3, in serial No. 4, for items (e), (f) and (g), the following items shall be substituted, namely:-

“(e)    the value of plant, machinery, equipment and tools, brought or received on lease  for use in manufacture or processing of goods ;

(f)      the value of goods brought or received in a local area for resale or for use or consumption in the manufacture or processing of goods, left as such or in different form including goods in process or processed or manufactured lying with him in the stock in the local area, except when the certificate of registration issued under the Act is cancelled ;

(g)     the value of plant, machinery, equipment and tools brought or received in a local area for use in manufacture or processing of goods, that has been capitalized; except when certificate of registration issued under the Act is cancelled ;”

 

           

                                                                                                                                                                                                            CHANDER SINGH

      Financial Commissioner and Principal

        Secretary to Government, Haryana,

          Excise and Taxation Department.