Vat in sale of used plant & machinery

Not sure but in my opinion vat should not be charged as you have consumed it as an end user, so there is no further tax liablity.

No vat applicable if credit not taken of capital goods (Anand Decors Vs. Commissioner of Trade and taxes (Delhi High Court), ST. APPL. 35/2014 date of Decision 23rd December, 2014)

but I have also one confusion about applicability of tax on machine purchased against C Form.