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[Cites 0, Cited by 0] [Section 47] [Entire Act]

State of Haryana - Subsection

Section 47(1) in Haryana Value Added Tax Rules, 2003

(1)A brick kiln owner may, subject to other provisions of this rule, opt for payment of lump sum in lieu of tax payable under the Act by way of composition at the rates given in the Table below.
Serial No. Capacity of kiln Category Lump sum tax payable in lieu of tax for theperiod
      1.4.2003 to 30.9.2003 1.10.2003 to 30.9.2004
1. Brick kiln of capacity of more than 33 number of Ghori +A Rs.88,000/- plus Rs.3,100/- per additional Ghoriabove 33 Ghori Rs.1,93,600/- plus Rs.6,800/- per additionalGhori above 33 Ghori
2. Brick-kiln of capacity of 28 to 33 number of Ghori A Rs.88,000 Rs.1,93,600
3. Brick kiln of capacity of 22 to 27 number of Ghori B Rs.68,750 Rs.1,51,250
4. Brick kiln of capacity of below 22 number of Ghori C Rs.55,000 Rs.1,21,000
5. Brick kiln not fired during the year ending 30thSeptember in which stock in and outside the kiln as on 1stOctober last does not exceed five lakhs bricks of all categories. D Rs.13,750 Rs.30,250
(Note:- If a kiln is designed to be fired at two places, the rate of lump sum payable by the owner of such kiln shall be double of the aforesaid rates)Explanation. - Ghori is vertical column of bricks of width equalling the length of a brick separated from the next similar vertical column by a distance of about 4" to 5" and "number of ghori" is the number of vertical columns of bricks capable of being accommodated between the inner and outer wall of the vessel of a brick-kiln over its full width.