HIGHLIGHTSAmendments up to Notification Dated 23rd May. 2014 1. Detailed commentary on each and section of Haryana VAT Act 2. Rules. Circulars and notifications are discussed/ analyzed below every provision of Haryana VAT Act. 3. Tabular summary of Circulars, Clarifications and notifications is given under HVAT 4. Tabular summary of various provisions is given so as to provide ready referencer to Its readers 5. Alphabetical Index of commodities tax rates applicable thereon is given 6. Analysis of 100’s of Case Laws arranged in section Wise manner under Division C. 7. Haryana Value Added Tax Act. 2003. With commentary 8. The Haryana Value Added Tax Rules. 2003. 9. The Central Sales Tax Act. 1956.10. The Central Sales Tax (Registration and Turnover) Rules. 195711. The Central Sates Tax (Haryana) Rules. 195712. The Haryana Tax on Luxuries Act. 200713. The Haryana Tax on Luxuries Act. 200814. The Haryana Tax on entry of goods into Local Areas Act, 2008.15. The Punjab Passengers and Goods Taxation Act, 1952.16. The Punjab Passengers and Goods Taxation Rules, 1952.17. The Punjab Entertainment Duty Act, 1955.18. The Punjab Entertainment Duty Rules, 1956.19. The Punjab Entertainment Tax (Cinematograph Shows) Act. 1954.20. The Haryana Special Economic Zones Act, 2005.21. The Haryana Special Economic Zones Rules, 2007.22. The Right to Information Act, 2005.23. The Right to Information Haryana Rules, 2005.24. Industrial Policy, 2005, and25. VAT Circulars from 2010 to 2014 ABOUT THE BOOKState of Haryana holds special Importance in the field of taxation as It was the first State in India to introduce VAT. This is one of the main reasons that t have special Interest towards Haryana VAT. I have given my all energies to ensure that this book enumerates and analyses all the provisions of Haryana VAT This book will ensure that its readers get sufficient material on each provision also relevant rules, notifications, circulars etc. would be Interpreted thereunder. It IS a common knowledge that VAT IS a State concept and It differs from one State to another However. I guarantee that this book IS not for the State of Haryana only. White drafting this book we made sure that numerous Judicial rulings whether given on Haryana VAT Act or on any other Act should be Interpreted and reproduced under relevant section In Division C of this book. I think this portion of ruling would be of great Importance not only to professionals working In the State of Haryana but In other States also. In this second edition. we have revised the whole book Incorporating changes thereto till 25th May. 2014 We have added numerous Case Laws to maintain the edge of this book against various other publications. ABOUT THE AUTHORCA. Rajat Mohan is a Fellow Member of Institute of Chartered Accountants of India (A.C.A.) and Institute of Company Secretaries of India (A.C.S.). Furthermore, he has also qualified post qualification course of Institute of Chartered Accountants of India on ‘Information Systems Audit’ (DJSA). He has written number of books on Taxation for professionals. He has also contributed towards students’ fraternity in the form his books on ‘How to PASS’ senes. He is regularly contributing articles and reading material on Service Tax and GST for students as well as for professionals. He has written for several online tax portals which include caclubindia, TIOL, Taxmann, Lexsite, Peerca, Voiceofca etc. His articles are published in various tax magazines like The Chartered Accountant (ICAI journal), NIRC newsletter, VST, GSTC (Taxmann Publication), SIT (Taxmann Publication) and ASSOCHAM publication. Currently he is working as tax partner in a Chartered Accountant firm handling tax consultancy wing. He regularly conducts seminar/Workshops for professionals and students on various topics. He is associated With workings of NIRC of ICAI and NlRC of ICSI In several ways. He was recently awarded by NIRC of ICAI as the ‘ upcoming speaker” In April, 2013.
2nd Edition June 2014