Is sales tax apply??? urgent!!!

Sir, Local VAT will be applicable, if company has availed vat input credit at the time of purchase of same assets.

No company have not claimed vat input earlier.. Now what should do?

Sales tax will aply.

Even though the company has not availed any input credit earlier, it has to charge sales tax at the time of sale of fixed assets.

Thanks for reply... At what rate we should charge?? Please reply soon?

Where a dealer sells capital goods which he has used since the time of purchase exclusively for purposes other than making non-taxed sale of goods, and has not claimed a tax credit in respect of such capital goods under section 9, the sale of such capital goods shall be exempt from tax.

Source: https://delhi.gov.in/wps/wcm/connect/doit_tradeandtaxes/TradeAndTaxes/Home/Acts/

Sanjay Sir & kalpesh Sir, I hope now ur doubt is clear.

But Mr. vikas i m talking about specially for vehicles used in company. Company is now selling its vehicles most of them are cars. How can i conclude that it can be used for sale of taxed goods.?? 

And again the company is selling non taxable goods.. What should be the answer now??

Sir, here non taxed or taxed sale is no matter, Because no input credit on purchase of CG is allowed which is to be used is mfg. of non-taxed sales. In act the sentence mentioned as CG  purchase exclusively for purposes other than making non-taxed sale of goods  is eligible for input credit.

Please note it that motor vehicle is not eligible for input credit, as mentioned in act.

Charging VAT now create double taxation, which is against VAT rule.

Sir, may be i will be wrong, but if you will get other answer, please update me also.

Thanks

Dear Vikas, I m telling this after reading the lines highlighted by you... The sentence itself said that Where a dealer sells capital goods which he has used since the time of purchase exclusively for purposes other than making non-taxed sale of goods, and has not claimed a tax credit in respect of such capital goods under section 9, the sale of such capital goods shall be exempt from tax. 

It Means Capital goods which is exclusively used for making sale of taxable goods only.... Here Other than means except non taxed goods..

Sales tax will be charged. as mentioned by RV

Sales Tax Applicable

And in case of Vehicle , tax amount fixed which have to deposit in the dept..