Excise duty applicability

U r just selling the old machinery and it is not related to the trading of any goods

So VAT is not applicable.

Excise duty is also not applicable, Since it is not a manufacture.

Thanks for the reply.

But Under VAT, 

Dealer has been defined under VAT as: -

'Dealer' means any person who carries on business and includes-

9) any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale;

And

Sale includes:- 

1. The conventional sale i.e. Transfer of property in goods;

Will the sale of machinery doesnt attract VAT?

Which state VAT u r asking about

excise duty and vat both are applicable

for your kind information

vat is leaviable on sale of old machinery but problem will arise that which kind of invoice u generate(retail or tax)

as u r a dealer as per vat law,

so it is depend on when u had bought this machinery in 1980 then credit of vat paid has been taken or not.

if taken then you have to charge vat.......

if not then you have  not  charge vat.....

excise duty is not applicable