Section 52(2) in Haryana Value Added Tax Rules, 2003
(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.
