Applicability of vat on one time sales of capital assets

Sir,

THERE ARE 2 THINGS. for the sale of capital asset attract sales tax. the Vat to be Paid on the Capital asset billing value either by the seller incase of registered dealer and by buyer in case if the seller is unregistered dealer.. if the seller is a registered dealer then he has to add the vat in the bill and to pay collected vat to the department provided u also have the registered under vat act. if either of the party is unregistered dealer then the responsibility falls on the buyer to pay vat. since u are buying the capitalgoods for the purpose of doing business it is better to get registered in vat and pay the vat on capital goods specifically with a letter to the Departament specifying that the vat on capital goods purchased second hand from the unregistered dealer and pay the vat in your new regisatered RC 

with regards

P.R.GANESH