09 December 2011
I'm a registered dealer in Karnataka.
I've supplied goods to a dealer in Delhi as a part of Works Contract. The Works contract is executed in Delhi. I'm not registered under Delhi VAT.
Now, the Delhi dealer has deducted the VAT TDS amount and also issued me the certificate. I, not being registered in Delhi, cannot take credit of the amount in Karnataka. It will remain a cost to me.
Is there any provision under Delhi VAT for refunds for a person, other than registered dealers?
As per my knowledge, As you are not registered with DVAT you can't claim refund of WCT VAT TDS, perhaps Delhi dealer deducted and deposited full% of WCT applicable for lump sump/Composition scheme opted dealers.
CAclubindia
