Vat by retailers

TAX FINALLY BORNE BY THE FINAL CONSUMER AND RETAILER SELLING GOODS TO FINAL CONSUMER ( ISSUE RETAIL INVOICE ), AND RETAILER ALREADY PAID TAX TO DISTRIBUTOR OR WHOLESELLER.

Retailer whose turnover exceeds Rs.50 lacs would not be eligible for composition scheme ...so do they have to follow the rate schedule for calculation of VAT Liability?

Goods are sold at MRP Rates...So basically its purchase and reselling to ultimate consumers...so are they eligible for cenvat credit?