2010 (9) TMI 991

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.... ADARSH KUMAR GOEL J.-This petition seeks quashing of notification dated June 8, 2010, annexure P2, to the extent it enhances lump sum rate of tax retrospectively. The petitioner is a brick kiln owner and is engaged in manufacturing and selling of bricks. Under section 3 of the Haryana Value Added Tax Act, 2003 (for short, "the Act"), a dealer is liable to pay tax on sale of goods. Under sec....

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....r period of about eight months prior to its issuance. The learned counsel for the petitioner points out that there is no provision authorizing fixation of enhanced rate from a retrospective date, in absence of which the impugned notification to the extent of retrospectivity, is liable to be quashed and the petitioner is liable to pay tax at the old rate for the said period. Reliance placed on a....