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2009 (5) TMI 882 - HC - VAT and Sales TaxWhether sales to registered dealers are includable in notional tax liability of a "unit" as defined in rule 28A(2)(n) of the Haryana General Sales Tax Rules, 1975? Held that:- Sales made to registered dealers were not includible in the matter of calculation of "notional tax liability" during the period in question. Petition succeeds. The order dated December 19, 2001 (P9) and order dated May 26, 2005 (P11) passed by the Tribunal are set aside and direction is issued to the respondents to deduct the sales made to the registered dealers while working out taxable turnover. Accordingly the same would also not be included in "notional tax liability
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