Gopal Bhimabhai Mori (as student) 21 March 2015
A dealer is registered as a compostion dealer under Gujarat VAT Act, 2003. Section 15 of the Act says a dealer under composition scheme is not eligible to purchase goods from outside the state. Is that mean the dealer under composition can purchase capital goods from outside the state because the definition of 'Goods' under section 2 of the said Act doesnot include 'Capital Goods'? If yes, is the dealer eligible to purchase capital goods from outside the state paying CST @ 2% and issue C-Form for the same. Kindly clarify. Also mention is there any notification or department clarification for the same? If No, then please let me know under which section or notification that purchase of capital goods outside the state is barred for a dealer under compositon.