VAT utilisation against cst payable

The Law has provided for definition of `Dealer`. And all the provisions in VAT Act enables dealer to pay tax, claim credit. As the definition has not provided for differentiation between different units of a same company, for all purposes, a single ENTITY have to considered as One for all the purposes including Claiming of credit.

Please note that in Some states, VAT law has provided for different registration for different divisions of the Same company. However, this is only optional. Hence, wherever TIN is same, all the units of a Single entity will be considered as ONE.