Section 53(3) in Haryana Value Added Tax Rules, 2003
(3)Every dealer who is required to file annual commodity tax return under sub-rule (3) of rule 16, shall further keep separate account of sale of each goods or class of goods listed in Schedule II appended to these rules where such goods are 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.
