https://www.taxtmi.com/caselaws?id=787390 Section 7 of the Haryana Value Added Tax Act, 2003 fixes tax on taxable turnover, including the concessional rate for declared goods sold against Form D-1, while Section 7-A separately imposes an additional surcharge on the tax payable. Because Section 7-A operates through a non-obstante clause and is computed on tax rather than turnover, it functions as an independent levy and is not excluded by acceptance of Form D-1. The proviso to Section 7-A preserves conformity with the ceiling under the Central Sales Tax Act, 1956. The challenge to levy surcharge in addition to tax under Section 7 accordingly failed. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787390 Section 7 of the Haryana Value Added Tax Act, 2003 fixes tax on taxable turnover, including the concessional rate for declared goods sold against Form D-1, while Section 7-A separately imposes an additional surcharge on the tax payable. Because Section 7-A operates through a non-obstante clause and is computed on tax rather than turnover, it functions as an independent levy and is not excluded by acceptance of Form D-1. The proviso to Section 7-A preserves conformity with the ceiling under the Central Sales Tax Act, 1956. The challenge to levy surcharge in addition to tax under Section 7 accordingly failed. Case-Laws VAT / Sales Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787390