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.