Query regarting taxability under sale tax.

HI

   GIVE DETAILS ABOUT THE LOCATION OF YOUR BUSINESS WETHER IT IS IN SEZ OR NOT AND TYPE OF GOODS PRODUCED IN BUSENESS

He does not perfom any production activity.It is a single transaction.He has no business.He is a salaried employee in Delhi.He developed a know how and sold it.He is not a regular dealer.Tell me whether liability of tax arises or not?

Renukaji,this is a case of know how sold to other co.for his production. So that,it is a case of Service given to other co. & Service-Tax no.reqired for this type of transtion.

Sir, technical know how is covered under DVAT as goods. So only VAT can be levied.But as this transaction may not be in the course of business. The person may not be called Dealer.Hence, no VAT is chargeable. As this is goods & its sale can be taxable only in DVAT not in service tax.Sir, do you agree.Please reply.