Payment of vat on sales

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sir assessee has kirana shop and now he wants to close it forever.. the stock in shop like soap, toothpaste etc. is used in their owm house. so they r not going to sell it. so no need to pay vat on stock na???? pls guide me w.r.t. vat implications..
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Can sumbody please guide me???????
Pls reply this query

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