9911796707
TMI Blog2010 (9) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision 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 - Held that: - matter is covered by the judgement in the case of Ranbir Singh Ram Gopal Versus State of Haryana and another [1996 (12) TMI 382 - P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner 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 section 9 of the Act, there is a provision for lump sum payment linked with production capacity or any other measure which may be specified. Rule 49 of the Haryana Value A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Division Bench judgment of this court in Ranbir Singh Ram Gopal v. State of Haryana [2002] 125 STC 326, laying down (page 328 in 125 STC): "7. On the merits of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks to levy enhanced lump sum tax with retrospective effect, i.e., from October 1, 1992." Inspite of opportunity having been granted to the State, no response has been received. Since the matter is covered by earlier judgment of this court, which is not shown to be distinguishable in any manner, this petition is allowed and the petitioner is held liable to pay tax for the period prior to Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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