Payment of 50% of deferred tax to be calculated before deducting input credit after introduction of

CST & VAT : Haryana VAT : Where assessee, a manufacturer, was allowed deferment of tax under provisions of Haryana ST Act and after introduction of Haryana VAT Act it opted for payment of 50 per cent of deferred tax upfront along with returns, amount of deferred tax would be calculated without deducting amount of input tax paid on goods used in manufacture and amount of input tax paid was to be counted towards payment of 50 per cent of deferred tax upfront