52. Lump sum scheme in respect of retailers. [section 9].
(1)A retailer for the purpose of this rule is a dealer registered under the Act who sells goods exclusively within the State after purchasing them from VAT dealers or other retailers in the State or after purchasing them in the course of inter-State trade or commerce from outside the State.(2)Subject to other provisions of this rule, a retailer, in whose case aggregate of purchases of taxable goods made, and value of goods received for sale, by him during the last year does not exceed twenty five lakh rupees, may, at any time, opt for payment of lump sum, calculated in accordance with the provisions of sub-rule (4), by making application in form A given below and a retailer who makes an application for registration may also exercise such option by making an application in form B given below simultaneously:Provided that a retailer who deals in aerated water/drinks or medicines shall not be eligible to opt for payment of lump sum:Application in form AForm of application under rule 52 of the Haryana Value Added Tax Rules, 2003(For a dealer who is already registered under the Act)To.The Assessing Authority.District ......................I/We ........................ proprietor/partner/director/manager of M/s .................................................. district ..................... holding TIN ...................... opt for payment of lump sum in lieu of tax from the beginning of the year ..................... in terms of the provisions of rules 46 and 52 of the Haryana Value Added Tax Rules, 2003.
