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Haryana General Sales Tax Rules, 1975
 
ChptrSectionTitle

 SHORT TITLE 
 DEFINITIONS 
 SUPERINTENDENCE AND CONTROL SECTIONS 3 AND 64(2)(AJ) 
 JURISDICTION 
 DELEGATION OF POWER 
 DELEGATION OF ROUTINE DUTIES 
 TRANSFER OF CASES 
 SALARY, ALLOWANCES AND OTHER CONDITIONS OF SERVICE OF MEMBER OF TRIBUNAL 
 AWARD OF COSTS BY TRIBUNAL 
 10 TAXABLE QUANTUM 
 11 PROCEDURE FOR REGISTRATION 
 12 PROCEDURE FOR AMENDMENT 
 13 PROCEDURE OF THE RENEWAL 
 14 PROCEDURE FOR CANCELLATION 
 15 SURRENDER OF REGISTRATION CERTIFICATE 
 16 DECLARATION OF PLACE OF BUSINESS BY DEALERS 
 17 PAYMENT OF TAX AND SUBMISSION OF RETURNS 
 17A DEFERMENT OF PAYMENT OF TAX BY ELIGIBLE INDUSTRIAL UNITS 
 17B DEFINITIONS 
 17C DISENTITLEMENT OF DEFERMENT 
 17D PROCEDURE FOR OBTAINING ELIGIBILITY CERTIFICATE AND FIRST VOUCHER 
 17E PROCEDURE FOR GRANT OF SUBSEQUENT ANNUAL VOUCHER 
 17F PROCEDURE FOR EXECUTION OF AGREEMENT/MORTGAGE DEED AND ISSUE OF ELIGIBILITY CERTIFICATE 
 17G CERTAIN CONDITIONS FOR CONTINUATION OF ENTITLEMENT CERTIFICATE 
 17H CANCELLATION OF ENTITLEMENT CERTIFICATE 
 17-I NO RIGHT TO CLAIM DEFERMENT 
 17J ADMISSIBILITY OF DEFERMENT OF TAX IN RESPECT OF UNITS ESTABLISHED PRIOR TO THE COMING INTO FORCE OF THESE RULES 
 17K FILING OF RETURNS 
 17L PROVISIONS FOR MONITORING AND REVIEW OF THE FIXED CAPITAL INVESTMENT AND PRODUCTION ACTIVITIES OF THE ELIGIBLE UNIT 
 17M MODE OF PAYMENT OF DEFERRED AMOUNT 
 17N PROVISION RELATING TO PENALTY AND INTEREST NOT TO APPLY FOR THE PERIOD OF DEFERMENT OF TAX 
 17-O ASSESSMENT 
 17P MAINTENANCE OF RECORD 
 17Q NEW INDUSTRIAL UNIT TO BE A SEPARATE ENTITY 
 17R NON-AVAILABILITY OF FACILITY OF DEFERRED PAYMENT 
 18 MONTHLY RETURNS 
 19 RETURN PERIOD OF MONTHLY RETURNS 
 20 AUTHENTICATION OF RETURNS 
 21 . FORM OF DECLARATION 
 21A FURNISHING OF DECLARATION 
 21B FORM OF DECLARATION 
 21C FORMS OF DECLARATION AND CERTIFICATE 
 21D OMITTED 
 21E OVERRIDING EFFECT OF RULES 21, 21B, 21C AND 39B 
 22 MAINTENANCE OF FORMS ISSUED OR AUTHENTICATED BY ASSESSING AUTHORITY 
 23 COMPUTATION OF TAXABLE TURNOVER 
 24 DEDUCTIONS OF GROSS TURNOVER 
 25 FURNISHING OF LIST CONTAINING PARTICULARS OF SALE 
 26 ASSESSMENT 
 27 IMPOSITION OF PENALTY 
 28 RECTIFICATION OF CLERICAL AND ARITHMETICAL MISTAKES 
 28A CLASS OF INDUSTRIES, PERIOD AND OTHER CONDITIONS FOR EXEMPTION/DEFERMENT FROM PAYMENT OF TAX [1] 
 28B CLASS OF INDUSTRIES, PERIOD AND OTHER CONDITIONS FOR EXEMPTION/ DEFERMENT FROM PAYMENT OF TAX - SECTIONS 13-B AND 25-A 
 28C TAX CONCESSIONS, CLASS OF INDUSTRIES, PERIOD AND OTHER CONDITIONS. SECTIONS 25A AND 13B 
 29 LIABILITY TO PAY TAX AND OTHER DUES 
 30 PAYMENT OF TAX AND OTHER DUES 
 30A PAYMENT OF ADVANCE TAX 
 31 MAINTENANCE OF COLLECTION REGISTER 
 32 MAINTENANCE OF DEMAND AND COLLECTION REGISTER 
 33 RECONCILIATION OF PAYMENT 
 34 SERVICE OF NOTICE FOR PAYMENT OF TAX 
 35 REFUND 
 36 DETERMINATION OF AMOUNT OF REFUND 
 37 REFUND ADJUSTMENT ORDER 
 38 ORDER SANCTIONING INTEREST ON DELAYED REFUNDS 
 39 ENTRIES OF PARTICULARS OF APPLICATIONS FOR REFUNDS 
 39A LUMP SUM IN LIEU OF SALES TAX BY WAY OF COMPOSITION 
 39B EXERCISE OF OPTION 
 39C LUMP SUM PAYMENT OF TAX BY TENT DEALERS 
 39D LUMP SUM PAYMENT OF TAX BY SMALL DEALERS 
 39E LUMP SUM PAYMENT OF TAX BY LOTTERY DEALERS 
 40 NATURE OF ACCOUNTS TO BE MAINTAINED BY DEALERS AND LICENSEES 
 41 CASH MEMORANDUM, BILL OF SALE OR DELIVERY NOTE, SECTIONS 35 AND 37 
 42 AUTHENTICATION OF ACCOUNT BOOKS 
 43 CHALLAN SECTION 37(2) 
 44 DECLARATION IN FORM ST-39 
 45 DECLARATION IN FORM ST 38 
 45A CHARGES FOR KEEPING GOODS ON SUPARDARI 
 46 UNLOADING OF GOODS 
 47 PUBLIC AUCTION 
 48 LICENSING OF CLEARING AND FORWARDING AGENT, ETC 
 49 AMENDMENT OF LICENCE 
 50 CHANGE OF PLACE OF BUSINESS 
 51 LOSS OF LICENCE 
 52 CANCELLATION OF LICENCE 
 53 FURNISHING OF INFORMATION BY CLEARING AND FORWARDING AGENTS 
 54 RECORD TO BE MAINTAINED BY THE CARRIER 
 54A OMITTED 
 55 APPEAL 
 56 HEARING 
 58 COMMUNICATION OF ORDER PASSED IN APPEAL 
 59 APPLICATION OF REVIEW 
 60 COMMUNICATION OF ORDER PASSED IN REVISION OR REVIEW 
 61 FURNISHING OF SECURITY 
 62 POWER TO EXTEND TIME 
 63 BUSINESS OWNED BY PERSONS UNDER DISABILITY 
 64 BUSINESS FORMING PART OF ESTATE UNDER THE CONTROL OF COURT 
 65 DEALERS TO EXHIBIT NAME BOARDS 
 66 SUPPLY OF COPY OF ORDERS 
 67 FEE 
 68 ASSESSMENT RECORD - INSPECTION THEREOF 
 69 SERVICE OF NOTICE 
 70 SUMMONS 
 71 FORM OF CERTIFICATE 
 72 REPEAL 
  SCHEDULE I 
  SCHEDULE II 
  SCHEDULE III 
  SCHEDULE IV 
   


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Few Judgments On This Act:-


  Patina Gold Ornaments Pvt. Ltd. Versus The Assistant Commissioner (CT), Park Road Circle, Erode & Another, 22/09/2017.  

  Assistant Commissioner of Income Tax, Central Circle - 3(1), Kolkata & Others Versus Emta Coal Limited, 15/09/2017.  

  M/s. Smart Chip Ltd. Noida, U.P., rep. By its Authorised Signatory Pritpal Singh Sachdev & Others Versus The Secretary to Government Transport Department Chennai & Others, 23/08/2017.  

  M/s. Flemingo Duty Free Shop Pvt. Ltd. through its Senior General Manager R. Murali & Another Versus Union of India New Delhi represented by its Secretary & Others, 22/08/2017.  

  Rajan Kumar Versus State of H.P. & Others, 31/07/2017.  

  Sterling and Wilson Private Limited & Another Versus Union of India represented by the Ministry of Micro, Small & Medium Enterprises & Others, 25/07/2017.  

  Eera Through Dr. Manjula Krippendorf Versus State (Govt. of NCT of Delhi) & Another, 21/07/2017.  

  Durai Gunasekaran & Another Versus Inspector of Police, Central Crime Branch, Chennai & Another, 17/07/2017.  

  The Commissioner of Central Excise Versus M/s. Sai Service Station Ltd., 07/07/2017.  

  Roger Shashoua & Others Versus Mukesh Sharma & Others, 04/07/2017.  

  K. Ratna Prabha & Others Versus State of Telangana rep. by its Special Standing Counsel ACB & Others, 20/06/2017.  

  Binoy Viswam Versus Union of India & Others, 09/06/2017.  

  Bharati Hexacom Limited, represented by Sib Kumar Sarma, Deputy General Manager (Legal & Regulatory) Versus The Union of India, represented by the Secretary to the Ministry of Communications & Information Technology, Department of Telecommunications (Access Services Cell), New Delhi & Others, 16/05/2017.  

  Varun Gumber Versus Union Territory of Chandigarh & Others, 18/04/2017.  

  Ram Kishan Fauji Versus State of Haryana & Others, 21/03/2017.  

  K.P. Joy Versus Government of Kerala, represented by its Secretary & Others, 09/03/2017.  

  Axis Bank Limited Versus State of Maharashtra through the Office of the Assistant Commissioner of Salex Tax Ivestigation (D-001) & Another, 07/03/2017.  

  M/s. JKM Graphics Solutions Private Limited, Rep. by S. Ravi, Director Versus The Commercial Tax Officer, Vepery Assessment Circle, Chennai, 01/03/2017.  

  GSBA Builder Pvt. Ltd. Versus Radha Soami Satsang Beas, 01/03/2017.  

  Anu S. Nair Versus The University of Kerala represented by its Registrar & Others, 21/02/2017.  

  The Assistant Director, Directorate of Enforcement, Govt. of India, Ministry of Finance, Chennai Versus T.T.V. Dinakaran, 01/02/2017.  

  The Assistant Director, Directorate of Enforcement, Govt. of India, Ministry of Finance, Chennai Versus T.T.V. Dinakaran, 01/02/2017.  

  Commissioner Central Excise, Bangalore Versus M/s. United Spirits Ltd. & Another, 05/01/2017.  

  Ashutosh Bhardwaj, Uttarakhand & Another Versus M/s. DLF Limited & Others, 04/01/2017.  

  Ahmedabad Municipal Corporation Versus GTL Infrastructure Ltd. & Others, 16/12/2016.  

  Sree Narayana Guru Smaraka Sangam Upper Primary School, rep. by Headmistress, Deepa A. Antony Versus Union of India Secretary To Government of India, Income Tax Department & Others, 14/12/2016.  

  I. Tarakaraman Versus Banking Service Recruitment Board, Mumbai, Mumbai, rep. by its Secretary & Others, 14/12/2016.  

  Balasaheb Dagadu Yeole & Another Versus Sangamner Taluka Vikas Pratishthan Bhairavnath Madhyamik Vidyalaya, 09/12/2016.  

  D. Mahesh Kumar Versus State of Telangana, Department of Revenue, Rep, by its Principal Secretary & Others, 16/11/2016.  

  Shri Vishnu Eatables (India) Ltd. Versus Deputy Commissioner of Income-tax, Central Circle, Karnal, 03/10/2016.  

  In re, M/s. Sistema Shyam Tele services Limited & Others, 30/09/2016.  

  Assistant Commissioner of Income-tax, 17 (3), Mumbai Versus Jawaharlal L. Agicha, 28/09/2016.  

  Bharati Airtel Limited rep.by Its Principal Finance Officer Versus The State of Assam Through The Commissioner & Secy. To The Govt. of Assam, Finance (Taxation) Deptt. & Others, 16/09/2016.  

  Assistant Commissioner of Income-tax, Circle 6 (3), Mumbai Versus Liva Healthcare Ltd., 12/09/2016.  

  Anil Kumar, IPS Versus Union of India, Ministry of Home Affairs, North Block, Central Secretariat, New Delhi through its Secretary & Others, 08/09/2016.  

  M/s PVR Ltd., 61, Basant Lok, Vasant Vihar, New Delhi & Others Versus The State of Assam, Represented by the Commissioner & Secretary to the Govt. of Assam, Department of Finance & Taxation, Dispur, Guwahati & Others, 02/09/2016.  

  Vasant Shikshan Prasarak Mandal Through Its President & Others Versus The State of Maharashtra & Others, 31/08/2016.  

  Gerard Perir Versus The Income-Tax Officer, Range XV(1), Chennai, 30/08/2016.  

  Gouri Rani Malakar Versus The State of Tripura Represented by the Secretary, Department of Health & Family Welfare & Others, 19/08/2016.  

  M/s. MRF Ltd., Versus The Deputy Commissioner of Income-Tax,, 04/08/2016.  

  Food Corporation of India, Patna, Versus The State of Bihar through the Principal Secretary-cum-Commissioner, Department of Commercial Taxes, Patna & Another, 19/07/2016.  

  Anita International & Another Versus Tungabadra Sugar Works Mazdoor Sangh & Others, 04/07/2016.  

  M/s. Magnum Fibers Pvt. Ltd. Versus Regional Provident Fund Commissioner & Others, 28/06/2016.  

  Parbhani District Central Bank Ltd. Versus State of Maharashtra & Another, 23/06/2016.  

  Nikhil P. Gandhi Versus State of Gujarat & Others, 15/06/2016.  

  R. Gowrishankar Versus The Commissioner of Service Tax (Appeals)-I, Chennai & Another, 13/06/2016.  

  PK Dash, Advocate & Others Versus Bar Council of Delhi & Others, 31/05/2016.  

  M/s. Manuelsons Hotels Private Limited Versus State of Kerala & Others, 11/05/2016.  

  Estate Officer UT Chandigarh & Others Versus M/s. Esys Information Technologies Pvt. Ltd., 11/05/2016.  

  Harish Chandra Singh Rawat Versus Union of India & Another, 21/04/2016.  










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