Accounting for petrol pumps

Accounting will be more or less in the same manner

for calculation of VAT refer VAT returns earlier filed and do also refer the relevant state VAT Rules for the applicable rates

Tax audit will have to carried out if turnover exceeds Rs 1 crore 

i refered VAT returns,they showed all the sales of petrol and diesel as exempt sales.they only showed VAT of 14.5%on lubricants purchased and sold. iam not understanding why they showed as exempted sales where the rate of VAT on petrol and diesel is 31% and 22.25% respectively??