In Form 704 ( the Audit Report )it is made mandatory to give VAT TIN in Annexure No. J 1 of all the customers to whom you have effected the taxable sale.

In this context, I would like to ask that If my clients are not Registered Dealers under M-VAT Act, then how can I give the TIN numbers ? ( Suppose I sell Agriculture Tractors Trailers and my clientele is Farmers )

When I try to validate that particular sheet viz Annexure J 1, the template do not accept it and shows the error of not putting TIN. I can't complete the Audit Report. Will any expert guide me accordingly ?

I require the Notification number wherein stated that It is not mandatory to file CST Return for such period in which there is no OMS Sale.

The dealer is a BOT operator with Toll collection as the only receipts. As the Toll collection are exempt under MVAT the GTO of Sales is Nil. However the Mahavat site is rejecting the Form e-704 with the error that - The figure in the GTO of Sales coloumn sould be positive and cannot be zero. What should I do ? Can anybody please help me ?

DEAR SIR MEDAM
PLZ LET ME KNOW THAT WHAT % OF RATE IS APPLICABLE ON SALE OF CST WITHOUT C FORM IN MAHARASTRA
THE PRODUCT ON WHICH I ASKING IS ABOUT ON THAT 4% & ON OTHER 1% MAHARSTRA VAT IS APPLICABLE

Our Company has taken a part of Factory including Building, Machinery etc. from another Co. on lease in the state of Haryana.

Now I want to confirm the VAT is applicable on this lease charges paid by us or Service tax is applicable ?

As per Haryana VAT Act definitons see below ze(iv) transfer of right to use .....

Also please tell that can if we pay VAT on the same can we claim that amount in input vat.

Thanks

7
(ze) “sale” means any transfer of property in goods for
cash or deferred payment or other valuable
consideration except a mortgage or hypothecation
of or a charge or pledge on goods; and includes –
(i) the transfer, otherwise than in pursuance of a
contract, of property in any goods for cash,
deferred payment or other valuable
consideration;
(ii) the transfer of property in goods (whether as
goods or in some other form) involved in the
execution of a works contract;
(iii) the delivery of goods on hire-purchase or any
system of payment by instalments;
(iv) the transfer of the right to use any goods for
any purpose (whether or not for a specified
period) for cash, deferred payment or other
valuable consideration;
(v) the supply of goods by any unincorporated
association or body of persons to a member
thereof for cash, deferred payment or other
valuable consideration;
(vi) the supply, by way of or as part of any
service or in any other manner whatsoever, of
goods, being food or any other article for
human consumption or any drink (whether
or not intoxicating), where such supply or
service, is for cash, deferred payment or other
valuable consideration,
and such transfer, delivery or supply of any goods
shall be deemed to be a sale of those goods by the
person making the transfer, delivery or supply and a
purchase of those goods by the person to whom such
transfer, delivery or supply is made;
(zf) “sale in the State” in relation to a sale as defined in
sub-clause (ii) of clause (ze) means transfer of
property in goods (whether as goods or in some
other form) involved in the execution of a works
contract in the State;
(zg) “sale price” means the amount payable to a dealer
as consideration for the sale of any goods, less any
sum allowed at the time of sale as cash or trade
discount according to the practice, normally
prevailing in the trade, but inclusive of any sum
charged for anything done by the dealer in respect
of the goods at the time of or before the delivery
thereof and the expression “purchase price” shall
be construed accordingly;

We are generating electricity through windmill and suzlon is appointed for it maintance and suzlon is charging VAT & Service Tax on its bill.Is it correct?

Normaly if sales or pur turnover exceed
Rs. 40,00,000 the business has came into vat audit.But which turnover above 40,00,000 Gross turnover sales\pur(inclued vat) or net sales\pur exceed Rs. 40,00,000.
e.g. If Sales 38,00,000 or Vat 4,00,000
The business will be come under vat audit.
( Which section & rule)

Whether Entry tax is applicable on plant and machinery purchased by 100% EOU during the period 2006-07, 2007-08 and 2008-09 is there any exemptions?pls kindly let me know

Assesse is a 100% EOU having taxable sales,exempted sales and consignment sales to one of the client in USA and form I sales to SEZ in this case whether assesse can utilise the total input vat or proportionately as per rule 131?

We are having retail trading business and we sell small items of hardware. While validating Form No.704 Ann-J1 Sch it shows errors if we do not enter the TIN Nos. of suppliers.
Query:
1. If suppose we do not have TIN nos of small suppliers then what shall we do.

2. We collect VAT even on small cash sales, it is not at all possible to obtain TIN Nos. of all the cash sale parties.

Please let me know how shall we validate our Form No.704 and make it error free