2026-VIL-227-P&H
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VAT High Court Cases

Haryana VAT Act, 2003 - Levy of additional tax/surcharge under Section 7-A of HVAT Act, 2003 – Appellant claimed the benefit of concessional rate of tax at 4% on sales to registered dealers within the State of Haryana on production of the prescribed declaration in Form D-1. However, the Assessing Authority levied an additional tax/surcharge of 5% on the tax payable under Section 7 of the Act, making the total tax payable 4.2% - Whether the levy of additional tax/surcharge under Section 7-A of the Act, in addition to the tax payable under Section 7, is valid and legal – HELD - The Sections 7 and 7-A of the Haryana VAT Act, 2003 operate in distinct and independent fields, and are not inclusive of each other, rather are mutually exclusive in their application. Section 7-A provides for the levy of additional tax/surcharge, which is independent of the provisions of Section 7 and is not a levy on the gross turnover or taxable turnover. The additional tax/surcharge under Section 7-A is required to be calculated at the rate of 5% of the tax payable by the assessee, and not on the gross/taxable turnover – Further, the legislature has ensured due compliance of the provisions of the CST Act, 1956 by adding a proviso to Section 7-A, whereby the total tax leviable under Sections 7 and 7-A is made in conformity with the provisions of Sections 14 and 15 of the 1956 Act. Therefore, the levy of additional tax/surcharge under Section 7-A of the HVAT Act, 2003 is upheld, in addition to the tax payable under Section 7 – The appeals are dismissed
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