9911796707
TMI Blog1991 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the first three quarters from April 1, 1989, to December 31, 1989 vide treasury ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 benefit of the above proviso on the ground that the same is not retrospective. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. payable. There can be no dispute that under the garb of that formula tax can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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