Vat on delivery charges in West Bengal

subhajit (Sr. Accountant) (162 Points)

23 May 2013  

Please someone clarify the following matter with supporing section or rule in West Bengal VAT Act

I have made my Tax Invoice as follows:

Sale Price Rs. 100

VAT @ 5% Rs. 5/-

Delivery Charges Rs. 10

Total Bill amount Rs. 115/-. I want to know is this correct or this one:-

Sale Price Rs. 100

Delivery Charges Rs. 10

VAT @ 5% Rs. 5.50

Total Bill amount Rs. 115.50/-

Pls answer me mentioning details of WB VAT Act. Its urgent.