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[Cites 0, Cited by 0] [Section 40] [Entire Act]

State of Haryana - Subsection

Section 40(4) in Haryana Value Added Tax Rules, 2003

(4)The tax due required to be paid by a VAT dealer for a tax period shall be the output tax, calculated under sub-rule (1), plus the purchase tax, calculated under sub-rule (2), minus the input tax, calculated under sub-rule (3). Arithmetically put:Tax due = Output tax + purchase tax - input tax.