https://www.taxtmi.com/caselaws?id=164554 Sales made to registered dealers were excluded from notional tax liability under rule 28A of the Haryana General Sales Tax Rules, 1975 because section 27(1)(a) of the Haryana General Sales Tax Act, 1973 permits deduction of such sales from gross turnover. The Court read rule 28A(2)(n) as defining notional sales tax liability by reference to tax payable on finished products under the local sales tax law, and held that the proviso to rule 28A(4) could not override the parent Act or the substantive rule. Accordingly, sales to registered dealers had to be deducted while computing taxable turnover. en-us Fri, 08 May 2009 00:00:00 +0530 Sun, 09 Nov 2014 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164554 Sales made to registered dealers were excluded from notional tax liability under rule 28A of the Haryana General Sales Tax Rules, 1975 because section 27(1)(a) of the Haryana General Sales Tax Act, 1973 permits deduction of such sales from gross turnover. The Court read rule 28A(2)(n) as defining notional sales tax liability by reference to tax payable on finished products under the local sales tax law, and held that the proviso to rule 28A(4) could not override the parent Act or the substantive rule. Accordingly, sales to registered dealers had to be deducted while computing taxable turnover. Case-Laws VAT and Sales Tax Fri, 08 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164554