Section 9 in Haryana Local Area Development Tax Rules, 2001
9. Deductions
[Sections 2(12), 2(28) and 5]. - (1) In calculating the turnover liable to tax for a period, an importer may deduct from his gross turnover during that period-(a)the value of goods specified in Schedule 'A' of the Act;(b)the value of goods which have, without use of consumption, been delivered outside the local area;(c)the value of goods which have been subjected to tax once under the Act, either as such or in some other form;(d)the value of goods on which sales tax (including purchase tax) has been paid or has become payable to the State, whether in the same form or in some other form;(e)[ the value of plant, machinery, equipment and tools, brought or received on lease, for use in manufacture or processing of goods;] [Substituted by Haryana Notification No. S.O.132/H.A.13/2000/S.26/2003, dated 31st October, 2003 w.e.f. 30.9.2003.](f)[the value of goods brought or received in a local area for resale or for use or consumption therein in the manufacture or processing of goods, left in the stock whether as such or in different form lying with him in the local area] [Substituted for the words 'the value of goods left as such or in different form in the stock lying with him in the local area' by Haryana Notification No. S.O.132/H.A.13/2000/S.26/2003, dated 31st October, 2003 w.e.f. 30.9.2003.], except when the certificate of registration issued under the Act is cancelled; and(g)[the value of the plant, machinery, equipment and tools brought or received in the local area for use in manufacture or processing of goods, that has been capitalized; except when certificate or registration issued under the Act is cancelled;] [Substituted for the words and signs 'the value of plant, machinery, equipment and tools that has been capitalized;' by Haryana Notification No. S.O.132/H.A.13/2000/S.26/2003, dated 31st October, 2003 w.e.f. 30.9.2003.]Provided that he appends to his returns for that period a list of such goods (including plant, machinery, equipment and tools, wherever applicable) giving details of their description, quantity, value, date of entry into or as to case may be dispatch out of local area; bill of sale, delivery note, purchase invoice, transfer note or other documents showing title or possession of such goods; goods receipt, railway receipt etc. by which such goods were received into or as the case may be dispatched out of local area or transported; and payment of sales tax (including purchase tax) or local area development tax in respect of such goods, wherever so claimed);(h)the value of goods used or consumed by the textile industry, including leather cloth manufacturing industry in the manufacture of textiles which form part of Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) subject to furnishing of following information :-(i)description, quantity and value of goods on which exemption is claimed;(ii)description, quantity and value of goods manufactured with the use or consumption of goods mentioned in (i) above; and(iii)additional excise duty paid, if any, on the manufactured goods.(2)The assessing authority may require the importer to produce before it any record, book of account, statement, list, declaration, certificate or other relevant document in any form maintained by him in the normal course of business or required to be maintained by him under the provisions of the Act and these rules or any other law for the time being in force to satisfy itself about the genuineness and correctness of the lists specified under sub-rule (1) or the entries made therein. It may also call for any relevant evidence from any other person to inquire into the genuineness and correctness of such lists or the entries made therein.Note. Clause (b) of sub-rule (1) of rule 9 of the Haryana Local Area Development Tax Rules, 2000 was made to give effect to Section 5 of the Haryana Ordinance No. 10 of 2000 which was repealed by the Haryana Act 13 of 2000 by substituting a new Section 5 with effect from 5th May, 2000. Consequently, the clause (b) of sub-rule (1) of rule 9 of the Haryana Local Area Development Tax Rules, 2000, stood repealed accordingly.
