TaxTMI 
TaxTMI 
1991 (8) TMI 313
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.... of brick-kiln in November, 1989 and obtained registration certificate, annexure P 1, in form ST III under the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act") with liability to pay tax with effect from November 2, 1989. In response to notice, annexure P 2, dated February 15, 1990, the petitioner deposited tax for the whole year under protest. The petitioner paid tax for ....
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....t is not disputed that by a notification dated August 27, 1990, a proviso has been added to sub-rule (8) of rule 39-A in the following terms: "Provided that in the case of new brick-kilns, every brick-kiln owner shall pay lump sum in lieu of sales tax payable on the sales of bricks within the State from the quarter in which the brick-kiln was operated." The petitioner has not been given the bene....
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....s shall not apply to them." The words which have been underlined* clearly bring out the meaning which has been there all along and which has now been clarified by the addition of the proviso to sub-rule (8) of rule 39-A of the Rules. The methodology which can be provided by making rules can lay down the formula for working out a lump sum amount for the period for which tax is *Here italicised. pa....