HGST Act (Haryana Act No. 20 of 1973) has not come to an end altogether with its repeal by the HVAT Act (Act ... Act and HVAT Act operate in different fields and, therefore, liability under the one Act cannot be said to be repealed by another Act, Even
HGST Act) by the Haryana General Sales Tax (Amendment) Act (Haryana Act No. 1 of 1989) (for short, the Amending Act of 1989). These petitions ... excluded from the from the purview of the HGST 1973, by Section 12 of the HGST Act, 1973. Furthermore, Section 12 has been given
including the HGST Act would fall within
the ambit of Section 7 of the CST Act. If the
HGST Act is not applicable the HVAT ... Act. Mrs. Talwar
contended that the petitioner's registration
under the CST Act lapsed on the
commencement of the HGST Act and it ceased
Central Goods and
Service Tax Act, 2017 (` CGST Act') and Haryana Goods and Service Tax
Act, 2017 (`HGST Act') and Declaration Form ... Section 174 of the HGST Act, 2017 repeals the Haryana Value
Added Tax Act, 2003 (for short, ` HVAT Act '), except in respect of goods
Haryana General Sales Tax Act, 1973
(hereinafter referred to as the HGST Act) and under the Central Sales Tax
Act, 1956 raising a tax demand ... appeal.
The respondents contend that the provisions of the HGST Act and the Rules
made thereunder do not entitle an assessee to interest in such
Act."
10. A perusal of Section 61(1) of the HVAT Act prescribes repeal
of the Haryana General Sales Tax Act, 1973. Act ... powers
conferred under this Act as if this Act was in force on the date on which such
act was done or action taken
brevity, 'the HGST
Act') and Central Sales Tax Act, 1956 (for brevity, 'the CST Act '), in
respect of the assessment years ... period
specified in Section 25 of HGST Act. As in the U.P. Act, likewise in
the HGST Act there is no provision which makes
short 'HGST Act') and Central Goods & Services
Tax Act, 2017 (for short ' CGST Act ') read with Section ... Shree Balaji Traders, registered under the provisions of HGST Act,
CGST Act and IGST Act, which was a trading concern engaged in the
business
under the said
act as if this Act were in force on the date on which
such Act was done or action taken ... HGST Act
corresponding to Section 26 of the VAT Act. Therefore, Section 26 of VAT
Act cannot be read as part of HGST Act because
HGST Act, 1973') as
well as Central Sales Tax Act, 1956 (hereinafter referred to as ' CST
Act, 1956 ').
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::: Downloaded ... assessment, calculated an excess of Rs. 12,36,560/- under the HGST
Act, 1973 and calculated a tax of Rs. 17,46,547/- under
