Sales

This query is : Resolved 

17 January 2012 Sir/mam, Is Dvat applicable when sale is made to a unregistered dealer outside delhi?

17 January 2012 Dear Tejasvi

Sales Tax (VAT) is NOT APPLICABLE on any INTER STATE SALE. Further, it is irrelevant whether the sale was made to registered dealer or unregistered dealer.

18 January 2012 But sir if a dealer charge VAT on a sale made to a person of banglore or any other state/city, then whether it is a local sale or interstate sale for a dealer of delhi?

18 January 2012 For a sale made to a Buyer dealer which is outside the state of the selling dealer, is a Central sale (CST applicable & not VAT).

Besides, "city" is irrelevant to determine local or inter state sale, rather,"State" should be different for being a central sale.

20 January 2012 Thank u sir


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