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State of Haryana - Section
Section 25 in Haryana Value Added Tax Rules, 2003
25. Computation of taxable turnover. [section 6].
- A VAT dealer who wishes to make any of the following deductions from his gross turnover shall, when so required by an assessing authority, produce before it the documentary evidence in support thereof as mentioned against each, namely:-| Deduction | Documentary evidence |
| (a) Turnover of sales made outside the State, of goodspurchased outside the State | Purchase and sale invoices and documents relating to receiptand delivery of goods outside the State. |
| (b) Turnover of sales made in the course of inter-State tradeand commerce to a dealer registered under the Central Act or to aGovernment department | Sale invoice, declaration in Central form C or D, as the casemay be, and documents showing delivery of goods outside theState. |
| Note - Where the delivery of the goods outside the State isproved but declaration in Central form C or D is not produced,such delivery may, in accordance with the provisions of theCentral Act, be deemed to have taken place as a result of salemade in the course of inter-State trade and commerce to a dealernot registered under the Central Act. | |
| (c) Turnover of sales made in the course of inter-State tradeand commerce to any person who is not a dealer registered underthe Central Act | Sale invoice and documents showing delivery of goods outsidethe State. |
| (d) Turnover of sales made in the course of import of goodsinto the territory of India | Sale invoice and documents showing constructive delivery ofgoods to the purchaser. |
| (e) Turnover of sales made in the course of export out of theterritory of India within the meaning of sub-section (3) ofsection 5 of the Central Act | Sale invoice, declaration in Form VAT-D2 or Central form H, asthe case may be, and documents showing export of goods out ofIndia. |
| Note - Where the delivery of the goods outside the State isproved but declaration in Central form H is not produced, suchdelivery may, in accordance with the provisions of the CentralAct, be deemed to have taken place as a result of sale made inthe course of inter-State trade and commerce. | |
| (f) Turnover of sales made in the course of export of goodsout of the territory of India within the meaning of sub-section(1) of section 5 of the Central Act | Sale invoice, custom clearance certificate and shippingdocuments. |
| (g) Turnover of export of goods out of State | Documents showing delivery of goods outside the State anddeclaration in Central form F. |
| Note - Where delivery of goods outside the State is proved butno declaration in Central form F is produced, such delivery maybe deemed to have taken place as a result of sale in the courseof inter-State trade and commerce. | |
| (h) Turnover of disposal of goods otherwise than by sale | Documentary evidence showing disposal of goods otherwise thanby sale. |
| (i) Turnover of sale of exempted goods | Sale and purchase invoices. |
| (j) Turnover of sales made to the following Organisations ofthe United Nations for institutional use- | Sale invoice and certificate in Form VAT-C2 signed by anauthorised officer of the organisation. |
| I. United Nations International Children's Emergency Fund(UNICEF); and | |
| II. World Health Organisation (WHO). | |
| (k) Turnover of return of goods sold | Delivery-cum-debit note raised by the purchaser of the goodsfor the return of the goods, delivery note(s), if issuedseparately by the purchaser at the time of returning the goods,and the original sale invoice(s) in respect of the goods. |
| (l) De-escalation in the price of goods sold | Original sale invoice(s), agreement of sale providing forde-escalation in the price of the goods and debit note issued bythe purchaser of the goods in respect of de-escalation. |