https://www.taxtmi.com/caselaws?id=187280 Under Rule 28A(2)(n) of the Haryana General Sales Tax Rules, 1975, notional sales tax liability is computed by reference to taxable turnover of the finished products of an eligible industrial unit. Sales made to registered dealers were held not includible in that computation unless the rule expressly requires their inclusion. The earlier interpretation of the same provision was followed, and the turnover attributable to such sales had to be deducted while calculating the exemption-related liability. As a result, the impugned orders were set aside and relief was granted to exclude sales to registered dealers from the notional tax liability calculation. en-us Mon, 18 May 2009 00:00:00 +0530 Mon, 17 Oct 2016 12:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187280 Under Rule 28A(2)(n) of the Haryana General Sales Tax Rules, 1975, notional sales tax liability is computed by reference to taxable turnover of the finished products of an eligible industrial unit. Sales made to registered dealers were held not includible in that computation unless the rule expressly requires their inclusion. The earlier interpretation of the same provision was followed, and the turnover attributable to such sales had to be deducted while calculating the exemption-related liability. As a result, the impugned orders were set aside and relief was granted to exclude sales to registered dealers from the notional tax liability calculation. Case-Laws VAT and Sales Tax Mon, 18 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187280