Section 33(7) in Haryana Value Added Tax Rules, 2003
(7)The Commissioner may, on application made to him, order that no deduction from the payment made to any person shall be effected under this rule or that deduction shall be effected at a rate lower than the rate mentioned under this rule or notified in this behalf if he is satisfied that (i) such person is a registered dealer; (ii) he has not elected to pay lump sum in lieu of sales tax; and (iii) non-deduction or deduction at a lower rate, as the case may be, shall neither adversely effect nor delay the recovery of tax from him.
