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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether additional tax or surcharge under Section 7-A of the Haryana Value Added Tax Act, 2003 was leviable on tax payable under Section 7 of the said Act in respect of sales of declared goods against Form D-1, and whether Sections 7 and 7-A operate independently.
Analysis: Section 7 prescribes the rate of tax on taxable turnover, including the concessional rate applicable to declared goods sold against the prescribed declaration. Section 7-A, by contrast, creates an additional levy in the nature of surcharge and opens with a non-obstante clause. The two provisions therefore operate in distinct spheres. The surcharge is calculated on the tax payable and not on the taxable turnover, and the proviso to Section 7-A ensures conformity with the ceiling applicable to declared goods under the Central Sales Tax Act, 1956. The scheme does not support the contention that acceptance of Form D-1 excludes the additional levy.
Conclusion: Additional tax or surcharge under Section 7-A was validly leviable in addition to tax under Section 7, and the challenge to the computation at 4.2% failed.
Ratio Decidendi: Where the taxing statute separately provides for tax on taxable turnover and for an additional surcharge on the tax payable, the surcharge is an independent levy sustained by a non-obstante clause and is not excluded merely because the underlying sale is taxed at a concessional rate.
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