Section 16(3) in Haryana Value Added Tax Rules, 2003
(3)Every VAT dealer shall furnish on or before 31st October every year an annual commodity tax return in Form VAT-R3 declaring his turnover of sales and rate of tax charged during the last preceding year in respect of each goods or class of goods of the description specified in Schedule II appended to these rules which he sold for the first time in the State.Explanation. - 'Goods sold for the first time' means sale of goods, which have not been purchased from VAT dealers in the State.
