Vat on self consumed goods

Hi all,

Suggest me with suitable answers on the following situation...

There is a Car dealer in Telangana who purchase Cars from Bengaluru based dealer on CST basis.

If he purchase 10 cars and use 2 cars for his office.

Then what to do? Will there be any applicability of VAT on such 2 cars used for his own office purpose?

As per Excise Act self consumption is equal to sales. Will the same concept be applicable in VAT too?

Whether the dealer has to pay VAT on 8 Cars or 10 Cars?