Section 48(1) in Haryana Value Added Tax Rules, 2003

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State of Haryana - Subsection

Section 48(1) in Haryana Value Added Tax Rules, 2003

(1)Every dealer engaged in the business of purchase or sale of lottery tickets of face value of less than seven rupees per ticket (hereinafter called the "lottery dealer") shall at his option pay lump sum in lieu of tax payable under the Act on the sale of such lottery tickets at the rates given below -

Serial No.	Type of lottery	Lump sum payable in lieu of tax
1	Daily Lottery	Rs.65,000 per draw
2	Weekly Lottery	Rs.4.5 lakh per draw
3	Monthly Lottery	Rs.19 lakh per draw
4	Festival Lottery	Rs.19 lakh per draw
5	Instant Lottery	Rs.19 lakh per draw

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State of Haryana - Subsection

Section 48(1) in Haryana Value Added Tax Rules, 2003