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Query No. 47	Quarist name Mr. sanjit	Querist city: kanpur
Mr. sanjit, asked us:
Respected sir thanks you for providing me the list of the goods os which goods entry tax are applied Sir in this you mention the chemical of all kinds sir I am little with confuse with it so sir I request you to provide the list of such a chemical on which goods entry tax are applied and on which it is not thanking you regards sanjit kumar mishra moc
We responded as follows:
Dear sanjit,
The Uttar Pradesh Tax on Entry of Goods into Local Areas Ordinance, 2007, has replaced the Uttar Pradesh Tax on Entry of Goods Act, 2000. Under the Uttar Pradesh Tax on Entry of Goods Act, 2000, chemicals of all kinds were liable to entry tax but under the Uttar Pradesh Tax on Entry of Goods into Local Areas Ordinance, 2007, chemicals are not liable to tax. We suppose that you have seen Schedule of the Uttar Pradesh Tax on Entry of Goods Act, 2000 whereas Schedule of the Uttar Pradesh Tax on Entry of Goods into Local Areas Ordinance, 2007 is applicable with effect from September 24, 2007 if its operation has not been stayed by the High Court.

Query No. 48	Quarist name Mr. jayesh pillai	Querist city: Tarapur.
Mr. jayesh, asked us:
sir, can we clear the loaded vehicle with extra copy of tax invoice (i.e. without duplicate for transport copy of tax invoice)to Uttar Pradesh. regards Jayesh
We responded as follows:
Dear jayesh,
In the matter you have supplied additional fact that goods would be sold from Maharashtra to Uttar Pradesh. In the facts and circumstances, State of Uttar Pradesh will need Declaration Form (previously known as Form-31) for import of goods in Uttar Pradesh. Such declaration Form will be sent to you by registered dealer who will import such goods in Uttar Pradesh. This Form will accompany goods alongwith copy of sale invoice (tax invoice). This copy may be photo copy of tax invoice. Purpose of such copy is to ascertain the value of goods. So long as value of goods declared on Form 31 is reasonable and fair goods cannot be detained or seized. If the VAT Act of Maharashtra provides that transport copy will accompany the goods, then there should be no difficulty in sending such copy with goods. Provisions of U.P. VAT law relating to issue of tax invoice and of sending second copy of tax invoice with goods are applicable where goods are sold from U.P.

Query No. 49	Quarist name Shri RAJESH MENDIRATTA	Querist city: MORADABAD
Shri RAJESH, asked us:
question: what will be position of entry tax on paper & paper products after introducing vat.can we take ITC for entry tax
We responded as follows:
Dear RAJESH,
No, ITC of amount of entry tax will not be permissible in accordance with provisions of the proposed U. P. VAT Act. In section 2 of the draft “input tax” has been defined as tax payable in respect of purchase of goods and section 13 provides for allowing credit of input tax. Entry tax is tax payable on entry of goods into local area and is not a tax on purchase of goods.

Query No. 50	Quarist name Mr. AKHLESHJAIN	Querist city: NOIDA
Mr. AKHLESH, asked us:
is form 31 required in case of goods purchased from outside up having value less than rs. 5,000. please clear me complete rules for frquirement of form -31. akhlesh 9818917387
We responded as follows:
Dear AKHLESH,
No, Form -31 is not required is value of goods does not exceed one thousand rupees in case of stone ballast, stone grit, morang, sand, patthar and patia; and rupees five thousand in case of any other goods. But there should not be intention of evasion of tax. For this purpose, rule is not required to be made. Sction 28-A of the U.P. Trade Tax Act, 1948 empowers the State Government for issuing notification in this behalf and the Government has already issued such notification long back.

Query No. 51	Quarist name Miss Indu Khurana	Querist city: Delhi
Miss Indu, asked us:
My Comany is STPI unit registered in Noida. We have purchased TFT (Computer) for the purpose of my business in noida amounting to Rs. 15,00,000/-. Do we liable to pay entry tax in noida? If yes Plz provide me rate of tax?
We responded as follows:
Dear Indu,
So far as it relates to payment of entry tax on machinery and spare parts of machinery, the relevant entry of the Schedule of the Uttar Pradesh Tax on Entry of Goods into Local Areas Ordinance, 2007 runs as machinery and spare parts of machinery valuing rupees ten lac (lakh) or more. In my opinion computer is a machine but for levy of entry tax value of single computer (in your case TFT) should be Rs.10, 00,000/- or more. Rate of tax is 2% of the value of machinery or spare part of machinery. For the purpose of levy of entry tax, value of machinery or spare part of machinery and any other goods is to be computed in accordance with definition of expression “Value of goods” provided in section 2 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Ordinance, 2007. This Ordinance is available on this Site. In case of doubt, if any, please do write to us using Email dayal@tradevat.com.

Query No. 52	Quarist name Mr. PRAFULJAIN	Querist city: KANPUR
Mr. PRAFUL, asked us:
plz send me necessary details of implementing VAT in Iron Wire
We responded as follows:
Dear PRAFUL,
If Iron wire sold by you is a declared commodity falling under the definition of expression Iron-steel provided in section 14 of the Central Sales Tax Act, 1956, then rate of tax under VAT will remain 4%. Tax on every sale of iron wire shall be levied but credit of amount of tax, paid in respect of purchase within the State, shall be allowed to selling dealer. In case of a manufacturer of iron wire, credit of amount of tax paid on purchase from within the State of raw materials, consumables, etc. will be allowed. CST rate against Form C will be three percent. If Iron wire is not a declared commodity, then rate of tax may be 12.5%.

Query No. 53	Quarist name Mr. Ravi Gupta	Querist city: Gotambudh Nagar
Mr. Ravi, asked us:
Dear Sir, I am working in a constuction & infrastrucure industry. For WCT, whether service tax leviable on said service shall be included in TDS on Gross Bill, if any. Whether in compsitie scheme / regular scheme, Service Tax should be incuded in WCT liability. Regards.
We responded as follows:
Dear Ravi,
Sorry! Gentleman, I could not follow you properly because of the terminology, especially WCT, used by you. It seems that your problem is not related with Trade Tax, Entry Tax, VAT or Central Sales Tax. If your problem relates to any of these laws, we will need clarification about transaction. If your problem relates to Income Tax or Service Tax, then we are sorry for not dealing in those subjects.

Query No. 54	Quarist name Mr. mr. manhersameer	Querist city: moradabad
Mr. manher, asked us:
what will be the ststus of entry tax after vat becomes applicable
We responded as follows:
Dear manher,
It depends upon the decision of the State Government to abolish or to continue Entry Tax. But, Empowered Committee of Finance Ministers of all States, a committee constituted for taking decisions in respect of VAT implementation in States, has decided that after implementation of VAT only the entry tax which would have been levied in lieu of Octroi (Toll tax) may continue. But, a State may or may not accept recommendation of the Committee. There is no provision in the Constitution for debarring any State from imposing Entry Tax. In our opinion, till now there is no decision to abolish Entry Tax in U.P.

Query No. 55	Quarist name Mr. Ravi Gupta	Querist city: Gotambudh Nagar
Mr. Ravi, asked us:
Dear Sir, I will put my query by putting an example, as follows: -I billed to client for Rs. 100.00 (inclusive of Service Tax). On which amount WCT shall be deducted / payable. - I billed for Rs. 100 + 4 (Service Tax) ~Rs. 104.00. On which amount WCT shall be deducted / payable. Regards. RAVI GUPTA
We responded as follows:
Dear Ravi,
We have asked you time and again about the abbreviation WCT used by you frequently but you have not explained it. Works Contract Tax is neither applicable at present in U.P. nor it will be applicable in VAT regime. In absence of your explanation, we presume that your problem relates to TDS in cases of works contract under the proposed VAT in U.P. In the proposed VAT draft, TDS is to be made towards satisfaction of tax payable by the dealer on account of sale of any taxable goods and tax is payable on taxable turnover of goods. Turnover of goods does not include turnover of service. In the presumed circumstances, person responsible for making payment for discharge of liability on account of valuable consideration payable on sale of goods is liable to deduct the amount of tax. If contract provides for payment of service tax in addition to service charges, then under the works contract, contractee will not deduct amount towards VAT on the part of turnover representing service tax but where contract does not provide for payment of service tax in addition to total price of the contract, person, while making deduction towards VAT amount, shall not deduct amount of service tax from the turnover. Finally we have to examine the notification that may be issued under sub-section (1) of section 34 of the U.P. VAT Act Draft. Before that final opinion can not be given.

Query No. 56	Quarist name Mr. dinesh gupta	Querist city: varanasi
Mr. dinesh, asked us:
wat will be the system of VAT on medicines.. in wholesale and retail market .. please provide full details
We responded as follows:
Dear dinesh,
Wholesalers of medicines will have to realize tax on sale price of goods. They will have to issue tax invoices to registered purchasing dealers if such purchasing dealers furnish their TIN, name and complete address. If purchasing dealers do not furnish these details, sale will be treated a sale to a consumer and selling dealer will realize composite price for medicine and VAT amount. In this case he will issue cash memo or bill. In case of retailers, who would not issue tax invoice, composition scheme may be brought by the Government. In that case ceiling limit of turnover may be rupees fifty lakh as in cases of other States. Details have been provided on Articles on U.P. VAT page of this Web Site but the page can be accessed only by registered users having Login Id and Password.

Query No. 57	Quarist name Mr. NEERAJ MENDIRATTA	Querist city: MORADABAD
Mr. NEERAJ, asked us:
we usually send our goods by challan & generate bill on the last day of month , we charge any taxes in bill only & not in challan.what will be the status after introduction of vat
We responded as follows:
Dear NEERAJ,
Revised U. P. VAT Act Draft has been issued and is available on ACTS, ORDINANCES & RULES Page of this Web Site. Kindly go through the provisions of sections 21, 22 and 23 of the proposed U.P. VAT Act. General principle is that when you become entitled for claiming value of goods, you become entitled to raise a bill.

Query No. 58	Quarist name Mr. girdharilal	Querist city: kanpur
Mr. khanna, asked us:
DEAR, SIR, PLEASE INTIMATE THE RATE IF TRADE TAX ONTHE FOLLOWING ITEMS.STATIONRY, BOOKS, CLOTH ,HDPE CLOTH,UMBRELLAS@ ITS ACESSIORIES, MOSQUITO NETS,FANS,AND THE LIST OF THE EXEMPTED ITEMS. THANKS
We responded as follows:
Dear khanna,
Sorry! We cannot furnish such voluminous information based on the notifications issued under the U. P. Trade Tax Act, 1948 free of cost. Your query is out of the scope of the queries we reply. You may visit tax rate page of this Web Site after obtaining username and password or you may avail our paid consultancy services. Email address girdharilalkhanna@g.mail.com as given by you seems to be incorrect.

Query No. 59	Quarist name Mr. bharat chandak	Querist city: kasganj
Mr. bharat, asked us:
what is the process of paying tax for a manufacture and what is the percentage of vat on bakery item such as rusk,bread, fen, cookies
We responded as follows:
Dear bharat,
A manufacturer will be liable to pay tax on sale, of manufactured goods, made by him in the period of tax return (monthly or quarterly) and at the same time he will be entitled to claim credit of amount of tax paid in respect of purchase of goods made by him in such tax period for use, consumption or utilization by him in the manufacture of goods. The dealer will pay tax after deducting amount of input tax credit from the amount of tax payable on sale. Regarding your second query, we are sorry to say that list of rates of tax has not been released so far by the State Government.

Query No. 60	Quarist name Mr. vijaymanchanda	Querist city: U.P.
Mr. vijay, asked us:
I Vijay Manchanda Prop. of Staya Plast have been change my busenisess place G-6, Sector-6, Noida instent of A-21, Sector-6, Noida Please change My business Address in you revord.
We responded as follows:
Dear vijay,
Sorry! we are private organization. You are advised to submit information to your assessing authority. Secondly, since there is change in particulars furnished by you on registration application, we would like to inform you that intimation is to be given on Registration Application. If you have engaged some Advocate or Chartered Accountant, it would be better to consult him.

Query No. 61	Quarist name Mr. GauravPrakash	Querist city: Budaun
Mr. Gaurav, asked us:
I want to know: a. The date from which VAT will be levied b. Frozen Fruits & Vegetables will come under which cateogary and command what rate of VAT. c. In freezing of fruits & vegetables, will we get the credit of the inputs used apart from the raw material, like coal, diesel etc. which are also used in freezing.
We responded as follows:
Dear Gaurav,
So far the Government of Uttar Pradesh has not announced the date from which VAT Law will commence. The Chief Minister has been authorized by the Cabinet of Ministers of U.P. Government to take a decision in this regard. As it relates to your second and third queries, we are unable to give any advice unless the State Government releases list of Rates of tax under VAT. Rate lists will be part of U.P. VAT Act, which has not been passed by the U.P. Legislative Assembly so far. As we know, Diesel is among the goods which are to be kept out of the VAT system and therefore, in respect of purchase of diesel, input tax credit will not be allowed.

Query No. 62	Quarist name Mr. Mr.manher sameer	Querist city: moradabad
Mr. manher, asked us:
status of entry tax on duplex board and grey board
We responded as follows:
Dear manher,
Entry of paper, used for writing, printing and packing, into a local area is liable for payment of entry tax. If duplex board and grey board satisfy aforesaid condition then entry of these goods into a local area will be liable to tax.

Query No. 63	Quarist name Mr. Dinesh Sharma	Querist city: Noida
Mr. Dinesh, asked us:
Dear Sir, We have received our TIN no. and same has been checked by your web site but our TIN No. directors name is not correct. Please do the needfull.
We responded as follows:
Dear Dinesh,
Have you received certificate of TIN from the Trade Tax Department? If so, please get the name of Director corrected by the Department. If name of Director shown in the certificate received by you, is correct please intimate the same to me by using Email: dayal@tradevat.com. I will correct the name on the Web Site or if you want that your company name should be removed from the Site, I will remove the same.

Query No. 64	Quarist name Shri MUKESH	Querist city: AGRA
Shri MUKESH KHANDELWAL, asked us:
Provide me latest updation regarding Uttar pradesh VAT ACT
We responded as follows:
Dear MUKESH KHANDELWAL,
As we know, VAT Bill of Uttar Pradesh has not been passed by the assembly so far nor Ordinance has been promulgated by the U.P. Governor. Revised VAT Act Draft, without rate Schedules, have been released by the Commissioner Trade Tax, Uttar Pradesh. Such draft is available on this Site in English as well as in Hindi.

Query No. 65	Quarist name Mr. AnuragAhuja	Querist city: Modinagar
Mr. Anurag, asked us:
We are the manufecture of Thinner & sold goods through our Consignement Sale Agent in diffrent part of country, at present we transfering goods to C.S.A. wihtout charging Sales Tax. Pl let me know the position in VAT for trnasfering the goods.
We responded as follows:
Dear Anurag,
Please see column (3) of entry 3 of the table under clause (a) of section 13 of the proposed U. P. VAT Act Draft, 2007. You will be allowed partial amount of input tax credit which will be in excess of amount P x R/100 where P will be purchase price of goods used in manufacture of Thinner and R will be the rate of tax provided by or notified under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 applicable to such goods, at present it is 3%. Credit of tax will be available only in respect of purchase of goods from within Uttar Pradesh.

Query No. 66	Quarist name Mr. sksinghal	Querist city: noida
Mr. shri krishan, asked us:
In trade tax act The provision of stock Inventary is not bounded for traders but in vat act it is compulsary for holding stock Inventry. It is a great problem small traders without holding computers.kindly relax inventry stock for small traders. thanks sk singhal President -Noida Electrical Traders Association Regd. Office. J-15 Sector 18 Noida U.P. Tel. 2513011
We responded as follows:
Dear shri krishan,
We are a private organization. Please send your suggestion to commissioner Trade Tax Uttar Pradesh by using Email: uptt_com@rediffmail.com. You can also send your suggestion to Mr. Janardan Dubey, Joint Commissioner, VAT, Office of Commissioner Trade Tax, Vibhuti Khand, Gomti Nagar, Lucknow.

Query No. 67	Quarist name Mrs. amit garg	Querist city: agra
Mrs. amit, asked us:
d/sir, please clarify of the rate of tax on the following - 1. Narrow woven fabric.[classification in excise-5806 32 00] 2. polypropylene multifilament yarn [classification in excise-5402 49 00] thanking you.
We responded as follows:
Dear amit,
Since VAT rate Schedules have not been released by the State Government, therefore, we are not in a position to give our opinion. Please wait and send your query after rates are declared.

Query No. 68	Quarist name Mr. PankajBansal	Querist city: Noida
Mr. Pankaj, asked us:
Can you please confirm the type of goods to avail Input credit?. Whether ITC can be availed on Raw material, Packing Material, Consumable Goods, Plant & Machinery, machinery spare parts or WIP goods lying in stock on commencement of VAT Act. If yes, How?? please reply. Thanks
We responded as follows:
Dear Pankaj,
Under VAT, a manufacturer will be entitled to claim ITC in respect of goods which will be purchased from within the State and will be used, consumed or utilized in manufacture of taxable goods other than non-VAT goods or in packing of such manufactured goods. Where manufactured goods will be consigned outside the State, only partial amount of input tax shall be allowed as ITC. Such goods include machinery and its part. But, in respect of machinery or other capital goods purchased before the date on which VAT will come into force, ITC shall not be allowed. We have replied your query in brief for the reason that we reply only procedural queries free of cost, Detailed reply is sent to queries made by our user subscribers of the Web Site.

Query No. 69	Quarist name Mr. Mr.SamirBanerjee	Querist city: Ghaziabad
Mr. Samir, asked us:
We are a 100% EOU unit, situated in Greater Noida. Being an EOU, we are entitled to purchase goods within state without payment of Sales Tax under Form IIIB. What will the impact of VAT on 100% EOU units. Will EOU units will get same benefit as per present system or exemption will be given in shape of Refund of LST as in the case of CST refund. Because we do not have any local sale to set off the VAT. With best regards Samir Banerjee
We responded as follows:
Dear Samir,
Under VAT, there is no provision of purchasing goods without payment of tax or after payment of tax at concessional rate. EOU will purchase goods like any other Unit and shall claim refund of amount of tax paid in respect of purchase of goods in monthly tax return. EOU will be allowed refund without assessment. For further clarification, if any, you may contact us using landline phone 0120 2496191.

Query No. 70	Quarist name Mr. s.n. dubey	Querist city: Delhi
Mr. Sarvanand Dubey, asked us:
Nill
We responded as follows:
Dear Sarvanand Dubey,
Good boys do not waste their valuable time like you are!.

Query No. 76	Quarist name Mr. ajay gupta	Querist city: new delhi - 110 019
Mr. Ajay, asked us:
please confirm the exect date for vat applicable in uttarpradesh. ajay gupta 9910761285
We responded as follows:
Dear Ajay,
By the Cabinet of Ministers, Hon’ble Chief Minister of Uttar Pradesh has ben authorized to announce the date from which VAT in Uttar Pradesh will be introduced. No date has been announced so far by the Chief Minister. In these circumstances, nothing can be said at this stage. In my opinion date will be announced when every thing will be O.K at the level of Department and the Government. I mean to say that when process of preparation will be complete.

Query No. 77	Quarist name Mr. sk singhal	Querist city: noida
Mr. shri krishan, asked us:
1-In new vat act drafft for traders Inventery Stock maintain is compulsury but trade tax act have not so much.This is a great probllem small traders without holding computors. 2-In vat act Survet is open than the Officiers harashment is more Possibility but trade tax act have not so much. 3-In Vat act During seized goods 40% penality for registerd dealers is not refundable due to harahment by officier without satilment commission. 4-In vat act for REfund More Harashment of traders by deppartment due to clearical mistake to holding refund on account. 5-In vat act more Harashment by deppartment officiers at time to time& there is no relaxation for traders. 6-In vet act More Exercise for holding various Accounts at the time of differences sales.
We responded as follows:
Dear shri krishan,
We are a private establishment. You may be right. You may send your grievances to U. P. Government. We can give answers to queries which are based on law proposed by the Government.

Query No. 78	Quarist name Miss samriddhi automations pvt. ltd.	Querist city: NOIDA
Miss SAMRIDDHI, asked us:
tin no.
We responded as follows:
Dear SAMRIDDHI,
If you are registered with the Trade Tax Department, please collect your TIN certificate from your assessing authority, the Deputy Commissioner or Assistant Commissioner in whose area your business place falls. This certificate bears TIN or Registration No. If you are not a registered dealer then first check your liability for obtaining registration. If you are liable to obtain registration then submit Registration Application in the prescribed Form in the office of Assistant Commissioner in whose jurisdiction your principal place of business falls. Before submitting application you have to deposit registration fee.

Query No. 79	Quarist name Miss shailey electronics	Querist city: noida
Miss shailey, asked us:
giv me tin no.
We responded as follows:
Dear shailey,
If you are registered with the Trade Tax Department, please collect your TIN certificate from your assessing authority, the Deputy Commissioner or Assistant Commissioner in whose area your business place falls. This certificate bears TIN or Registration No. If you are not a registered dealer then first check your liability for obtaining registration. If you are liable to obtain registration then submit Registration Application in the prescribed Form in the office of Assistant Commissioner in whose jurisdiction your principal place of business falls. Before submitting application you have to deposit registration fee.

Query No. 82	Quarist name Mr. omveer yadav	Querist city: noida
Mr. omveer, asked us:
what is up.vat act
We responded as follows:
Dear omveer,
Till now U. P. VAT Act has not been enacted.

Query No. 84	Quarist name Mr. Samir Banerjee	Querist city: Ghaziabad
Mr. Samir Banerjee, asked us:
1. We would like to know, is the complete rules and regulations and procedures laid down so far. If yes, please guide us from where we can get the same. 2. Can we get the proposed format of VAT invoice any where? 1. Is there any VAT Tax format prescribed as yet? if yes from where we can get the format. 2.
We responded as follows:
Dear Samir Banerjee,
Neither U. P. VAT Act has been passed nor U.P. VAT Ordinance has been promulgated so far. But the revised Draft of the U.P. VAT Act is almost the proposed U .P. VAT Act and provisions are almost final. U.P. VAT Rules Draft is not final. When Act or Ordinance and Rules will be finalized we will bring them for you. Tax Invoice is not to be prescribed under the Rules. Rules will prescribe the particulars which the tax invoice will have to contain. Department has circulated a sample of it. We will dispatch you the same through Email. Sorry! I could not follow what you mean by VAT Tax Format. If you mean Return Format, then we would say that proposed format of tax return has been circulated by the Department and the same is available on this Site under U.P. VAT Forms as Form-XXIV.

Query No. 85	Quarist name Mrs. atma ram	Querist city: GURGAON , HARYANA
Mrs. ATMA, asked us:
sir are form 31 is required in poultry feed supplment comes from other state
We responded as follows:
Dear ATMA,
In the proposed Schedule of exempt goods, expression poultry and cattle feed supplement, concentrate and additives there of is available. It means poultry feed supplement will be exempt from levy of VAT in Uttar Pradesh. Form-31 is not needed for exempt goods. Therefore, for sending aforesaid goods in U.P., Form-31 will not be required.

Query No. 86	Quarist name Shri D.D Goyal	Querist city: New Delhi-17
Shri D.D Goyal, asked us:
Vat No. query
We responded as follows:
Dear D.D Goyal,
If your Registration No. under the U. P. Trade Tax Act, 1948 is GN0013664 then open the link KNOW YOUR TIN on home page of this Web Site and feed this registration no. to know your TIN particulars. You can collect your TIN Certificate from your assessing authority.

Query No. 87	Quarist name Mrs. naushadahmad	Querist city: najibabad
Mrs. naushad, asked us:
Dear sir, I want to about the rate of vat on wooden handicraft acording to uttar pardesh VAT act
We responded as follows:
Dear naushad,
There is no official announcement of rate of tax under U. P. VAT. Wooden handicraft except wooden furniture, is being proposed to be kept in the Schedule of exempt goods under U. P. VAT.

Query No. 88	Quarist name Mr. Harminder Singh	Querist city: Kanpur
Mr. Pooni, asked us:
Tax rate on auto parts and LPG/CNG kits
We responded as follows:
Dear Pooni,
Under U. P. VAT, auto parts, LPG Kits & CNG Kits being pats, components and accessories of auto vehicles are, in my opinion, likely to be taxed @12.5% as unclassified goods under Schedule-V of the proposed VAT Act.

Query No. 89	Quarist name Mr. s.n. dubey	Querist city: Noida
Mr. Sarva, asked us:
FQ72s.n.dubey21112007
We responded as follows:
Dear Sarva,

Query No. 90	Quarist name Mr. s.n. dubey	Querist city: Noida
Mr. Sarva, asked us:
FQ89s.n.dubey5122007
We responded as follows:
Dear Sarva,

Query No. 93	Quarist name Mrs. RENU	Querist city: noida
Mrs. renu, asked us:
WE ARE SELLING SURVEYING INSTRUMENTS.THESE ITEMS ARE EXEMTED FROM TAX SINCE2000.IS IT WILLBE EXEMTED WHEN VAT WILL APPLICABLE. PLEASE TELL US WHAT TYPE OF PAPER WE REQUIRE FOR THIS PURPOSE AND FORMAT OF OUR BILL BOOKS.
We responded as follows:
Dear renu,
Sorry! No authentic list of rate of tax has been issued so far by the State Government of Uttar Pradesh. Also, they cannot issue such list unless VAT Act is passed or U.P. VAT Ordinance is issued. Proposed Schedules of rate of tax have also not been released for public interaction. In our opinion, sale of survey instruments may not be included in the category of exempt goods as there is no such decision of the Empowered Committee. For documentation, please go through the article styled as ADVICE TO ALL CONCERNED By Arvind Kumar Agarwal, Advocate. This article is available on this Site and link is provided on HOME page.

Query No. 94	Quarist name Mr. EKRAM LARI	Querist city: NEWDELHI
Mr. EKRAM, asked us:
i AM INTRESTED ABOUT EXAMPT ITEM IN UP VAT.
We responded as follows:
Dear EKRAM,
Sorry! No authentic list of rate of tax has been issued so far by the State Government of Uttar Pradesh. Also, they cannot issue such list unless VAT Act is passed or U.P. VAT Ordinance is issued. Proposed Schedules of rate of tax have also not been released for public interaction.

Query No. 95	Quarist name Mr. Rajpal	Querist city: New Delhi
Mr. Rajpal, asked us:
We have registered in Noida Sales Tax Office our Number is LSTNo.-ND 0071510 DT. 12-12-95 AND CST No.-ND 5068214 DT. 12-12-95, under name and style of business: D.D. PRADHAN & CO. PVT. LTD. D-175, SECOTR-55, NOIDA. Kindly let us know our Tin Number. under UP VAT Act. Thanx, Rajpal 9810153511
We responded as follows:
Dear Rajpal,
Sorry! The database prepared by the Trade Tax Department was made available to us in the month of May 2007. It seems that name of your company was left from being considered. You are advised to contact your assessing authority at Noida or Assistant Commissioner Computer Noida. They will issue TIN. Otherwise also, it is essential to obtain TIN Certificate from your assessing authority.

Query No. 96	Quarist name Shri Rajesh mendiratta	Querist city: moradabad
Shri Rajesh, asked us:
we issue challan for local sales from bound book daily & issue tax invoice on last day of every month from computer softwre . this pattern is valid in VAT ? IF VAT is introduced from jan-08 then old challan book can be continued with tin no till march-08 or new challan book with number from 01 is necessary
We responded as follows:
Dear Rajesh,
Your first query involves debate and discussion. Without examination of contract of sale, we cannot give our advice. You are advised to contact your legal advisor. As regards to your second query, a new challan book will be required under VAT.

Query No. 97	Quarist name Shri surendra	Querist city: pilibhit
Shri surendra, asked us:
inform about the VAT of wheat & wheat products i.e. atta,maida,suzi,bran
We responded as follows:
Dear surendra,
Sorry! No authentic list of rate of tax has been issued so far by the State Government of Uttar Pradesh. Also, they cannot issue such list unless VAT Act is passed or U.P. VAT Ordinance is issued. Proposed Schedules of rate of tax have also not been released for public interaction. It is most likely that atta, maida, suji and besan may be included in goods attracting VAT liability of four percent. Wheat bran may be included in the category of exempt goods.

Query No. 98	Quarist name Mr. Gandhi & Associates	Querist city: Noida
Mr. Gandhi, asked us:
Sir, Your are kindly requested to confirm the tax rate on the sale of item "Gypsum Board" under the provision of U.P.T.T Act & rules, as we are treating it as unclassified item and charging the tax on the sales (taxable) @ 10% as U.P.T.T from our customers.Please confirm the position.
We responded as follows:
Dear Gandhi,
If Gypsum board falls under the category of hard board, then its sale is liable to tax as hard board otherwise it is to be treated as unclassified item. Fact that it is hard board can be decided only after examining the process of manufacture and the material used. You have written that you are charging tax, but I think you are not a dealer. Are you?

Query No. 99	Quarist name Mr. Gandhi & Associates	Querist city: Noida
Mr. Gandhi, asked us:
Sir, Your are kindly requested to confirm the tax rate on the sale of item "Flush Doors" under the provision of U.P.T.T Act & rules, as we are treating it under the entry " Products of bamboos, timber, plywood or wood, except those included in any other item of this list or notification issued under the Act vide noitfication no. KA.NI.-2-100XI-9(231)/94-U.P. Act 15/48-Order-2000, dt. 15-01-2000ion item and charging the tax on the sales (taxable) @ 8% as U.P.T.T from our customer, but whereas an assessing authorityhas treated the above said item as unclassified item and imposed the tax @10% on the sales made by the dealer during the A.y. 2004-05 .Please confirm the position.
We responded as follows:
Dear Gandhi,
It is not possible to answer your query without examining the nature of goods used in manufacture of flush doors and their proportion of use, Matter is debatable and can be decided only after detailed examination.

Query No. 100	Quarist name Mr. arun jain	Querist city: agra
Mr. arun, asked us:
what is the rate of tax on works contract and wheather compounding will be available on VAT as it is available in tarde tax system thanking you sincerely arun
We responded as follows:
Dear arun,
In cases of works contracts, rate of tax prescribed in general for the goods involved in execution of works contract. There are no separate rates of tax. However, where value of goods cannot be determined, it is proposed that value of goods shall be determined in the prescribed manner after deducting certain percentage of value of works contract. Section 6 (1) of the VAT Ordinance has scope for bringing composition schemes under VAT. In this matter, Government may take a decision. No such decision is known so far.

Query No. 101	Quarist name Shri surendra	Querist city: pilibhit
Shri surendra, asked us:
plz tell us about the vat calculation if we are producing non-taxable goods from taxable item like suppose if we purchase wheat and convert it into atta ,maida,suzi,bran.as bran is exempted item so vat will be calculated plz discuss in detail
We responded as follows:
Dear surendra,
For applicability of provisions of Input Tax Credit in the matter of manufacture of Atta, Maida, Suji and bran from wheat, process shall be treated as process of manufacture of taxable goods. Please see Explanation of Section 13 of the U.P. VAT Ordinance. For the cases of general nature, we are not replying your query as a policy. Only members are entitled to get answer to queries bases on legal interpretation.

Query No. 102	Quarist name Mr. sanjaygarg	Querist city: hapur (gaziabad) up
Mr. sanjaygarg, asked us:
can i know what will de rate of tax on timber
We responded as follows:
Dear sanjaygarg,
For answer to your query, please go through Schedules I to V of the U.P. VAT Ordinance. U.P. VAT ORDINANCE is available on this Web Site. If you are a registered user member of this Web Site, please find the rate after inserting timber word in ADVANCE SEARCH BOX.

Query No. 103	Quarist name Mr. SUNIL	Querist city: raebareily
Mr. sunil, asked us:
rates of different product/items classified in Exempted Items, 1 % rates , etc.
We responded as follows:
Dear sunil,
For answer to your query, please go through Schedules I to V of the U.P. VAT Ordinance. U.P. VAT ORDINANCE is available on this Web Site. If you are a registered user member of this Web Site, please find the rates after login using search box.

Query No. 106	Quarist name Mr. arunava	Querist city: New Delhi
Mr. Arunava, asked us:
Is there any composition scheme available for electrical contract as in Uttarakhand & haryana.
We responded as follows:
Dear Arunava,
Section 6 (1) of the VAT Ordinance has scope for bringing composition any type of composition scheme under U. P. VAT. In this matter, Government is empowered to take a decision. No such decision is known so far.

Query No. 107	Quarist name Mr. GAJAPATHi	Querist city: PortBlair
Mr. RAJKUMAR, asked us:
Sir, Pls clarify what will be the sales tax applicable for EPABX System when I am billing from U.P. to PortBlair If it is 10% (Since Form D is abolished )can you pls send the neccessary documents to the mentioned ID Regs G.Rajkumar
We responded as follows:
Dear RAJKUMAR,
After abolition of Form D, except inter-State sales covered by Form C, inter-state sale of any goods attracts the same rate of tax as is applicable to sale of such goods inside the State of sale. Inter-State sale of EPABX from U.P. to Port Blair, without Form C, will attract same rate of tax which is applicable to sale of EPABX in U.P. on local sale. For clarification, please go through sub-sections (1) & (2) of section 8 of the Central Sales Tax Act, 1956. The same is available on this Web Site and can be accessed without login.

Query No. 108	Quarist name Mr. sanjay	Querist city: varanasi
Mr. sanjay, asked us:
whether stock beyond 6 months will be taken as input credit. If the stock within 6 months having the purchase bill in which trade tax is not clearly shown how much input credit be considered.
We responded as follows:
Dear sanjay,
Out of the goods held in opening stock on the date on which U.P. VAT will come into force, benefit of input tax credit will be available only in respect of those goods which would have been purchased within a period of six months ending on such date. For this purpose, it is necessary that sale or purchase of such goods should have suffered levy of tax under U.P. Trade Tax Act. Where amount of tax has not been shown on purchase bill or cash memo, amount of input tax shall be calculated on 75% of purchase value of goods and rate of tax shall be taken normal rate of tax which had been prescribed under the Uttar Pradesh Trade Tax Act.

Query No. 109	Quarist name Mr. m n mishra	Querist city: varanasi
Mr. mishra, asked us:
rates of vat on school bags& bags.
We responded as follows:
Dear mishra,
I our opinion, under U. P. VAT, sale of school bags seems to be liable to tax @12.5 %. But you are advised to consult your legal advisor before enacting on the opinion

Query No. 110	Quarist name Mr. Rahulgupta	Querist city: Kanpur
Mr. rahul, asked us:
What is thw rate of tax on Jute rassi, Nariyal rassi,Brooms, Phool Jharoo, Seek, Seek Jharoo & Ban
We responded as follows:
Dear rahul,
I our opinion, under U. P. VAT, sale of coir products except coir mattresses is liable to tax @4%. If any of the items mentioned by you fall in the category of coir products, then sale of such items will attract levy of 4%. Sale of phool bahari jhadoo, unbranded broom sticks is exempt from VAT and sale of all other items, mentioned by you, will attract levy of 12.5%. Please consult your legal advisor before enacting on this opinion.

Query No. 111	Quarist name Mr. NITIN ARORA	Querist city: GHAZIABAD
Mr. nitin, asked us:
I Wanted to know about VAT its appicability working etc
We responded as follows:
Dear nitin,
Your query is not specific and hence cannot be replied. You may engage some law knowing person. It will take several hours to explain the VAT.

Query No. 112	Quarist name Mr. VikasAgarwal	Querist city: Agra
Mr. VikasAgarwal, asked us:
Sir, Kindly resolve my following Query: 1. Under UP VAT ACT When the Challan or transfer invoices are issued? 2. Are Challan or transfer invoices issued agaist every Invoices i.e Tax Invoices, Sale Invoices, Bill and Cashmemo? Thanks Vikas Agarwal Advocate
We responded as follows:
Dear VikasAgarwal,
As per provisions of sub-section (4) of section 21 of the U.P. VAT Ordinance, 2007, where any taxable goods are to be consigned or delivered to another dealer and where provision of transport memo is not applicable, the dealer consigning or delivering the goods, will issue challan or transfer invoice. This provision is irrespective of provision of issuance of tax invoice or sale invoice.

Query No. 113	Quarist name Mr. swapnil kumar	Querist city: Allahabad
Mr. swapnil, asked us:
Under Uttar Pradesh Vat Please Sent Tax Invoice& Bill Invoice
We responded as follows:
Dear swapnil,
Link for Format of Tax Invoice suggested by the U.P. Trade Tax Department is available on Home page of this web site tradevat.com. There is no format of bill, sale invoice or cash memo. But these should have particulars prescribed in U.P. VAT Rules.

Query No. 114	Quarist name Mr. RAJESH	Querist city: MORADABAD
Mr. RAJESH MENDIRATTA, asked us:
please clarify numbering on challan book giving example with book no & challan no
We responded as follows:
Dear RAJESH MENDIRATTA,

Query No. 115	Quarist name Mr. SAURABH AGRAWAL	Querist city: LUCKNOW
Mr. SAURABH, asked us:
in case of medicines where the tax rate has been reduced will all the diff in tax be traeted as itc on the stock shown on 31 dec?
We responded as follows:
Dear SAURABH,
No, in the proposed U.P. VAT Rules, ITC is to be computed using lower rate of tax under U.P. Trade Tax Act and the U.P. VAT Ordinance.

Query No. 116	Quarist name Mr. shesh mani pandey	Querist city: noida
Mr. shesh, asked us:
detail of invoices like Central Sale Local & Job Work method of stock maintenace
We responded as follows:
Dear shesh,
Your query is not specific and involves interpretation of proposed U.P. VAT. You are advised to go through provisions of sections 21 & 22 of the U.P. VAT Ordinance, and relevant rules under these sections.

Query No. 117	Quarist name Mr. Jitendra Kumar Sinha	Querist city: Noida
Mr. Jitendra Kumar, asked us:
We want to know that how we make the Bills of Job Work, Demostration & Reimburshment & which format.
We responded as follows:
Dear Jitendra Kumar,
There is no provision relating issue of Bill relating job work. It will be better if you maintain records relating to goods received and dispatched to dealers and complete details of such dealers. Procedure relating to challan may be used.

Query No. 118	Quarist name Mr. Ratan Chandra	Querist city: KANPUR-208012
Mr. Ratan Chandra, asked us:
Please specify the rate of Vat Tax on Scientific Instruments, Apparatus,and Laboratory glass wares used in colleges.Universities,Techanical Institutes, IITs, Medical Colleges, Quality Control Labs of Pollution Department,Agmark Laboratories, BIS Laboratories for mainting quality and all these items come under U>P>Govt: Program of Education for all and health for all by 2020.All other similar items are under 4% vat tax.Earlier History: Exempt from 1-4-2000 to till date and before 4% from 1-10-1994 to 31-3-2000. PLease specify.
We responded as follows:
Dear Ratan Chandra,
Please go through the goods listed in Schedules I to IV of U.P. VAT Ordinance. If any of the item mentioned by you is not covered in any of the schedules, then sale of such goods will attract VAT levy @12.5%. Had your query been specific about some particular goods we would have communicated rate of tax.

Query No. 119	Quarist name Mr. AJAY KUMAR AGRAWAL	Querist city: TULSIPUR
Mr. AJAY, asked us:
kindly provide me the hightlighs of effect of Uttar Pradesh VAT on Sugar industry particularly effet of VAT on Sugar, Molasses, Alcohol, Bagasse & Scrap etc. What we have to follow wef 01-01-2008. Regards
We responded as follows:
Dear AJAY,
Unless, tax is imposed on sale of sugar, provisions of INPUT TAX CREDIT will not apply to sugar industry. Alcohol and molasses are the goods which have been kept outside VAT. Therefore, you can not claim ITC in respect of manufacture and sale of these goods. Bagasse being bye- product, you cannot claim ITC.

Query No. 120	Quarist name Mr. gandhi	Querist city: Noida Distt.Gautambudh Nagar
Mr. Jaideep, asked us:
For job work of goods with in the state and other state, what are the rules for tranfer of goods and tax liability if any in the proposed UP VAT Act 2007
We responded as follows:
Dear Jaideep,
There is no provision relating issue of Bill relating job work. It will be better if you maintain records relating to goods received and dispatched to dealers and complete details of such dealers. Procedure relating to challan may be used. If job work does not involve transfer of property in goods, provisions of VAT will not apply and if it involves transfer of property in goods then job work will be covered under works contract.

Query No. 121	Quarist name Shri ashutash	Querist city: kanpur
Shri ashutosh, asked us:
how to calculate the tax of unregistered purchaser
We responded as follows:
Dear ashutosh,
Multiply total sale price by rate of tax and then divide the product by (100 + rate of tax). Assuming that total sale price is Rs.10000 and rate of tax is 4%. Then amount of tax is (10000 x 4) divided by (100+4). Tax amount will come out Rs.384.62.

Query No. 122	Quarist name Mr. sandeep	Querist city: delhi
Mr. sandeep sharma, asked us:
Plz. tell me about any change in bill format , how much type of bill book to me maintain & how to get username & passward to access site & online ruturn. Plz. guide us Sandeep sharma 9210021791
We responded as follows:
Dear sandeep sharma,
There is no change in format of tax invoice. You have to keep Tax Invoice book for sales to registered dealers, sale invoice book for sales to unregistered dealers and cash memo / bill book for other sales. If your old invoice books fulfill requirements, then same books may be continued till March 31, 2008. For user-membership of tradevat.com services, you may visit link get membership and then fill in Online Registration Form. Send the subscription cheque or draft in favour of Tradevat Online Services at the address Keshav Dayal, 12 Duplex-1, Rajat Vihar, Sector-62, Noida-201301.

Query No. 123	Quarist name Mr. sachin singla	Querist city: noida
Mr. sachin, asked us:
I am a wholeshale dealer of medicine in noida, Q.1 what will be the treatment / iimplication of the closing stock as on 31-12-2007 which i have purchase by paining the sale tax of 9 % Q.2. the sale of goods to retailer having tin no.and not having tin no.should how to be done.
We responded as follows:
Dear sachin,
You will have to claim input tax credit @4% on medicines purchased within six months from U.P. and held in stock. You will have to furnish details to the trade tax Department by January 31, 2008 in the prescribed format. You can collect format from your assessing authority. In case of sales to retailers having TIN, you will have to issue Tax Invoice and in case of sales to retailers not having TIN, you will issue Sale Invoice. On tax Invoice, amount of tax will be charged separately whereas on sale invoice amount of tax will not be charged separately.

Query No. 124	Quarist name Mr. GaganKanojia	Querist city: Uttar Pradesh
Mr. Gagan, asked us:
Kindly advise on the list of Commodity in order of Vat rates.
We responded as follows:
Dear Gagan,
U.P. VAT Ordinance, in the last portion of it, contains Schedules of VAT Rates. Kindly visit U.P. VAT Ordinance, 2007. The Ordinance is available on this Web Site.

Query No. 125	Quarist name Shri RadhaKrishnaTripayhi	Querist city: Kanpur
Shri Radha, asked us:
Is CASH MEMO format changed
We responded as follows:
Dear Radha,
Format of cash memo was never prescribed. Formats of Tax Invoice, Sale Invoice or cash memo/bill have not been prescribed. Draft VAT Rules talk only about the particulars which a Tax Invoice, Sale Invoice or cash memo or bill should have. Please see rule 43 of U.P. VAT Rules. Rules are available on this Web Site. You can design your own Formats but they should have particulars given in rule 43.The department has relaxed the requirement to the extent that if old invoices meet the requirements, the same may be used upto March 31, 2008.

Query No. 126	Quarist name Mr. rajendrapandey	Querist city: faizabad
Mr. rajendra, asked us:
Pls sent me format of all vat invoices.
We responded as follows:
Dear rajendra,
Format of Tax Invoice only was suggested by the department. Formats of Tax Invoice, Sale Invoice or cash memo/bill have not been prescribed in the Rules. Draft VAT Rules talk only about the particulars which a Tax Invoice, Sale Invoice or cash memo or bill should have. Please see rule 43 of U.P. VAT Rules. Rules are available on this Web Site. You can design your own Formats but they should have particulars given in rule 43. The department has relaxed the requirement to the extent that if old invoices meet the requirements, the same may be used till March 31, 2008.

Query No. 127	Quarist name Mr. MUKESHSINGH	Querist city: NOIDA
Mr. MUKESH, asked us:
please give detail of all rules changes for exporters according to VAT in u.p. ,
We responded as follows:
Dear MUKESH,
Under the U.P. Trade Tax, exporters were entitled to purchase machinery, raw material, consumables etc. without payment of tax if they held recognition certificate but under VAT, there is nothing like recognition certificate and exporters will have to pay tax at full rate on all goods required by them for use in manufacture. In the return, they will claim refund of amount of tax paid on purchase of goods.

Query No. 128	Quarist name Mr. naushad ahmad	Querist city: najibabad
Mr. naushad, asked us:
what is the tax rate for wooden handicraft & wood carving work
We responded as follows:
Dear naushad,
If I am not wrong, you have posted the same query either on this Web Site or the vatconcept.com. Reply to query was given in definite terms. Sorry! Gentleman, if you have no faith then why you are using services? Simply because fee is not payable? Let the services be used by other people also.

Query No. 129	Quarist name Shri SandeepKumarMittal	Querist city: Noida
Shri Sandeep, asked us:
can we issue a challan in our old challan book by stamping our Tin no. on it, with out changing any thing else. secondly, can we issue a invoice in our old bill book by stamping our Tin no. and stamping our Proprietor or Partnership for Pre-Authentication or we can issue it with Tin no. only.
We responded as follows:
Dear Sandeep,
Old challan book or tax invoice book may be continued till March 31, 2008 if it has all information required on a challan and tax invoice. For particulars which are required on a challan or tax invoice please see Rule 43 of U.P. VAT Rules. Said Rules are available on this Web Site and Link is provided on home page. My advice is that you should use fresh challan book and Tax Invoice book.

Query No. 130	Quarist name Mr. Kumarnaththakur	Querist city: Gonda
Mr. Kumar, asked us:
Please tell us what documents are required from 1st January to be maintained for sale of Bagasse, scrap, Molasses & Sugar.Till date we are using excise invoice for sale of sugar & molasses & general Bill for sale of scrap & Bagasse. What will be status of tax on bagasse & scrap. please also tell whether challan/transfer invoice is neceassry from 01/01/2008 or old one will do.
We responded as follows:
Dear Kumar,
Sale of sugar is exempt from VAT. Molasses is outside VAT. Scrap and bagasse fall under the category of taxable VAT goods. In respect of sale of VAT goods, provisions of section 22 of U.P. VAT Ordinance are applicable. Tax Invoice, Sale Invoice and Bill or cash memo are to be issued in specified circumstances. In respect of molasses, Sale invoice is to be issued if sale is made to registered dealer and a bill or cash memo is to be issued in other circumstances. Tax invoice, Sale Invoice and bill or cash memo are to contain certain particulars which are mentioned in U.P VAT Rule 43. Transfer challan is to be issued in those cases in which provisions relating to Transport memo do not apply. Old challan book or tax invoice book may be continued till March 31, 2008 if it has all information required on a challan and tax invoice. Said U.P. VAT Ordinance and U.P. VAT Rules are available on this Web Site and Link is provided on home page.

Query No. 131	Quarist name Mr. vipin	Querist city: noida
Mr. sawhney, asked us:
we are exporters and registered with U.P trade tax act. since 1984. Kindly advised us how to raised the export invoice to foreign party and send us the speciemen.
We responded as follows:
Dear sawhney,
Format of invoice in case of export sales has not been prescribed. You may continue old one with VAT TIN.

Query No. 132	Quarist name Mr. Jayapal	Querist city: Mathura
Mr. K, asked us:
Dear Sir, We require to carry out diagnostic testing of electrical equipment installed in our refinery. For this purpose, we shall be placing a works contract on expert agencies who shall bring their specialised equipment from Delhi/Noida for the said purpose.The agencies will take back the equipment after completion of work. Pls inform if the agencies to whom work orders are to be placed have to pay UP state entry tax? By what ways can the equipment be brought inside U.P to Mathura for execution of the works contract. Regards K.Jayapal
We responded as follows:
Dear K,
Provisions of U.P. Tax on Entry of Goods into local Areas Act, 2007 apply if any of the fifteen kinds of goods mentioned in the Schedule appended to the Act are brought or received for use, consumption or sale therein in the local area. In respect of machinery, provisions apply if value of machinery exceeds 10 lakh rupees. Please go through the Schedule of Entry Tax Act which is the same as the Schedule of the U. P. Entry Tax Ordinance, 2007 available on this Site. Make sure that goods to be brought are covered under any entry of the Schedule. Second point is debatable one. Whether machinery brought for executing a works contract into a local area can be said machinery for use in that area. My personal view is that word use should be interpretated in the sense that it is closely associated with other word consumption. Where any goods are brought for permanent use, only then provision of levy of entry tax should attract. Where after performing a works contract goods are to be taken outside the area, in my opinion, provision of levy of tax should not attract.

Query No. 134	Quarist name Mr. KOMAL SINGH RAWAT	Querist city: noida ( u.p.)
Mr. komal, asked us:
WE ARE 100% EXPORTER.WE PURCHASED GOODS AGAINST FORM " H " FROM U.P.NOW VAT IS EFFETIVE FROM 01.01.2007.MY QUERY IS: IF I PURCHASE GOODS FROM U.P.WILL THAT BILL BE INCLUDED VAT OR AGAINST FORM " H " ( WITHOUT TAX )?
We responded as follows:
Dear komal,
Sub-section (3) of section 5 of the Central Sales Tax Act provides: the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export. If a purchase satisfies the condition laid down in the aforesaid provision, only then Form H can be issued. This provision is unchanged and applies even after commencement of U.P. VAT. Therefore, you can make purchase without payment of VAT if purchase is meant for fulfilling export contract with the foreign buyer.

Query No. 135	Quarist name Mr. NITINAGRAWAL	Querist city: NOIDA
Mr. NITIN, asked us:
1.Tax rate on right to use? 2.Status of OC stamps as not mentioned anywhere in the UP VAT Ordinance?
We responded as follows:
Dear NITIN,
Under transfer of right to use goods, separate rate of tax has not been mentioned in any of the Schedule. In my opinion, rate of tax fixed for sale of any goods will also apply to transfer of right to use such goods. Regarding your second query, I would like to point out that use of O.C. stamps was an administrative arrangement and in Trade Tax Act too there was no provision. Till now there is no decision on the issue. In absence of any specific direction, goods cannot be detained in absence of O.C. Stamp.

Query No. 136	Quarist name Mr. Sachin Jain	Querist city: Ghaziabad
Mr. Sachin, asked us:
If anyone register in Central Excise and maintain the Central Excise Book, then according to Uttar Pradesh VAT which invoice(Tax / Sale) he have to raise with central excise Invoice???
We responded as follows:
Dear Sachin,
Central Excise & U. P. VAT are governed by two different Laws and one cannot override the other. In U.P. VAT Rules, format of tax invoice, sale invoice, cash memo or bill has not been prescribed. At the same time, particulars which a tax invoice, sale invoice or cash memo/bill should have has been provided. Such document may contain other particulars also if needed. If you can think of a common Tax invoice, etc. for U.P. VAT & Central Excise both, you may go ahead.

Query No. 137	Quarist name Mrs. Meena Kunder	Querist city: Naini, Allahabad
Mrs. Meena Kunder, asked us:
I want to know, our hospital is an Trust hospital, where we purchase medicines & pay sales tax. but we dispense medicine to coming daily paitent which are diagonsed by Doctors & also dispense medicine who are admitted in wards. we charge them including all tax ie we do not mention it, but we charge them with an lumsum amount. Our hospital is non-profitable , no business purpose, it is just to serve leprosy paitent & General paitent too. My question is ist VAT applicable to us, Our head office is situated in some where else, we have different branches, so is it necessary to get VAT registration for all centres, or headoffice only take regisration if it is applicable. is there any law which can answer me ..
We responded as follows:
Dear Meena Kunder,
Though services provided by Hospitals are not covered under sale if they charge indivisible amount of fee and medicines yet if medicines are sold to patients by hospital, then sale happens and liability of payment of VAT will arise. In your case, exact opinion can be expressed only after detailed examination of nature of transaction. We would advise you to get your case examined by some tax practitioner.

Query No. 138	Quarist name Mr. Bhupendra	Querist city: Barabanki
Mr. Singh, asked us:
We want to know the VAT on Distillation Unit. These units are used by farmers to extract oil from Mentha and other agriculture produce. In these plants no power requirement totally manually operated
We responded as follows:
Dear Singh,
Mentha herb is agricultural produce. Process of extracting Mentha Oil from Mentha herb cannot be said to be agricultural activity. Therefore, distillation plant is not agricultural implement. Moreover that only those agricultural implements which are mentioned in the Schedule-I of U.P. VAT will be exempt from payment of VAT.

Query No. 139	Quarist name Mr. shailesh kumar	Querist city: Noida
Mr. shailesh, asked us:
Use of OC Ticket after 01.01.2008
We responded as follows:
Dear shailesh,
Under the U.P. Trade Tax, O.C. stamps were being used under administrative directions and purpose was to distinguish goods which were being imported from outside U.P. and those which were being consigned from within the State of U. P. It will be better if you continue to use O.C. stamps. So far as it is concerned with legal aspect, there is no provision in U.P. VAT law for using O.C. stamps.

Query No. 140	Quarist name Mr. vijay goswami	Querist city: Bareilly
Mr. vijay, asked us:
Sir, I want to know about the format of the invoice for the trader registered under VAT for the further sale to a retailer or wholeseller having TIN no. or not.
We responded as follows:
Dear vijay,
Where sale is made to a registered dealer who furnishes his address and TIN, tax invoice is to be issued. On such tax invoice, amount of VAT will be charged separately. Format of suggested Tax Invoice is available on this Web Site and link is provided on Home Page. Where sale is to be made to a dealer who does not give his TIN, sale invoice will be issued. On sale invoice, amount of VAT will not be charged separately. Where a dealer neither gives his address nor TIN, cash memo or bill shall be issued. On cash memo or bill, amount of VAT will not be charged separately. Please see Section 22 of U. P. VAT Ordinance and Rule 43 of U. P. VAT Rules, 2008. Both are available on this Web Site. Link is provided on Home page.

Query No. 142	Quarist name Mr. MAHENDRA THAPLIYAL	Querist city: NOIDA
Mr. Mahendra, asked us:
Dear Sir, Please suggest me the dowanload of all vat form ( filling ) and rate of taxes and other information like format of invoie & challan . Please sent me through e-mail-ID- all information regarding above. Thanks, Thapliyal 9910315990.
We responded as follows:
Dear Mahendra,
Please visit link U. P. VAT ORDINANCE, RULES, FORMS, TAX RATES provided on home page of this Web Site. On the new page you will find links for U.P. VAT Ordinance, VAT Rules, U. P. VAT Forms. Rates of tax have been given in the last part of the U. P. VAT Ordinance. Link for Format of tax invoice is provided on home page. For enjoying search facility for tax rates applicable to various goods, you have to subscribe Login services. You can furnish information using online Form and cheque of amount of subscription may be sent by account payee cheque by courier. Cheque should be in favour of Tradevat Online Services and is to be sent to Keshav Dayal, 12 Duplex-1, Rajat Vihar, sector-62, Noida.

Query No. 143	Quarist name Mr. Akhlaq	Querist city: Noida
Mr. Mohd, asked us:
Dear Sir, I am having Sales tax registration no: UPTTND0103800 DT 02.09.1999. I have not revieved my TIN number so far from the Sales tax dept. I can not despach my goods to any registered dealer or party without mentioning my TIN number on my Invoices. Kindly look into this matter urgently. thanking you, Mohd Akhlaq for Metal Crafts
We responded as follows:
Dear Mohd,
Please contact your assessing authority (Officer in whose office you file your return) immediately. He will issue a TIN certificate. We are private organization and have displayed TIN which were made available by Noida Department in the month of June 2007. It seems that in your case, TIN certificate was not prepared till then.

Query No. 144	Quarist name Mrs. AjayJaiswal	Querist city: Gorakhpur
Mrs. Ajay, asked us:
Sir, I want know about the rate of vat in uttar pradesh on fly ash based product(bricks) & rice husk ash based product. please give me all the details about government order related to it. Thank You
We responded as follows:
Dear Ajay,
In my opinion sale of bricks is liable to tax @12.5% irrespective of material used in manufacture of bricks. For rates of tax please go through the Schedules of rates given in the last of the U.P. VAT Ordinance, 2007. Sale of goods not mentioned in any of the Schedule is liable to tax @12.5% at all points of sale.

Query No. 145	Quarist name Mr. amarjeet singh	Querist city: bareillyup
Mr. amarjeet, asked us:
please specify rate of vat on footwears, as vat on neghbouring states ie. delhi utranchal is footwears with mrp 300 &below are vat free, moulded footwears under 4% ,rest under 12.5% if there is a diff in rates it would be very dificult to do trade in this region
We responded as follows:
Dear amarjeet,
Please visit Schedule-II of U.P. VAT Ordinance, 2007. According to news published in some news paper, some amendment is proposed. Let us wait for the notification.

Query No. 146	Quarist name Mr. Aditya Agarwal	Querist city: kanpur
Mr. Aditya Agrawal, asked us:
Dear Sir , i would like to know that is there VAT imposed on the "Cotton Yarn" in cone . Thanking You ! Aditya
We responded as follows:
Dear Aditya Agrawal,
Cotton yarn in hanks is exempt from levy of VAT.As per Schedule-II of U.P. VAT Ordinance, cotton yarn in cones is taxable @4%. We have not come across any amendment so far.

Query No. 147	Quarist name Mr. RAKESH KAPOOR	Querist city: ALLAHABAD
Mr. RAKESH, asked us:
whether in cloth business suiting & shirting (power loom product) is vatable goods or not if vatable goods under which category of tax % does it come
We responded as follows:
Dear RAKESH,
Unless VAT rate is notified for textile, cloth is not vatable. Please see section 13 of the U.P. VAT Ordinance, 2007.

Query No. 148	Quarist name Mr. Naresh	Querist city: Noida
Mr. Naresh kumar, asked us:
Would like to know that the VAT is applicable on the Noida Special Economic Zone or Exempted. If exempted then how would the claim will be taken. kindly tell Thenks
We responded as follows:
Dear Naresh kumar,
Sub-section (2) of section 13 provides for issue of notification in cases of SEZ Units, Developer and co-developers of SEZ. Let us wait for the notification. In my opinion, these will have to pay tax on their purchases and will have to claim refund of input tax.

Query No. 149	Quarist name Mr. Rinku Tyagi	Querist city: Noida
Mr. Rinku Tyagi, asked us:
Respected Sir, We are the manufacturers of Defencive items such as life jackets, sleeping bags, belts, duffle bags and other type of bags, ponchos, parachutes, etc. now, i wants to know the rates of VAT/CST on our products. I also wants to know that how many Invoice books to be use for U.P./Central Authorised/Unauthorised dealers. Thanks & Regards Rinku Tyagi
We responded as follows:
Dear Rinku Tyagi,
Items which fall under readymade garments, are liable to VAT @4% and sale of other items is liable to tax @12.5%. For sale to dealers having TIN, you are required to issue tax invoice on which amount of VAT will be charged separately. For sales to unregistered dealers, you are required to issue sale invoice on which amount of tax will not be charged separately. In remaining cases you will have to issue cash memo or bill. On a bill or cash memo, amount of VAT will not be charged separately. In case of central sales and export sales, there is no change in invoicing.

Query No. 150	Quarist name Mr. KAPIL AGARWAL	Querist city: AMROHA
Mr. KAPIL, asked us:
WHAT IS THE TAX RATE OF TEXTILE WASTE
We responded as follows:
Dear KAPIL,
If textile waste is in shape of small pieces of cloth, then there is no tax because, in my opinion it is textile. Otherwise, textile waste is taxable @12.5%.

Query No. 151	Quarist name Mr. VISHNU DAYAL	Querist city: AMROHA
Mr. VISHNU, asked us:
WHAT IS THE TAX RATE OF GUR RASKAT, GUR LAUTA & GUR SHAKKAR
We responded as follows:
Dear VISHNU,
In the U.P. Trade Tax, there was a clarification, but in U.P. VAT there is no such clarification. These may be thought to be included in gur. Clarification is to be sought from the Commissioner, Commercial Tax, U. P.

Query No. 152	Quarist name Shri ShubhitRanjan	Querist city: Lucknow
Shri Shubhit, asked us:
Dera Sir, I am a resident of Lucknow. 1. I want to know from where i should apply and get myself registered under UP VAT Act ? 2. How will i know my circle/range, etc. ? Thankin you.
We responded as follows:
Dear Shubhit,
Circle and sector are decided on the basis of place where place of your business (if you carry on business in U.P. at more than one place, then where your principal place of business in U.P.) is located. Ask you neighbor about his sector. You have to apply to the Officer in whose sector your business place is situated. In Lucknow, there may be registering authority. Commercial Tax Office, Lucknow is situated at 5, Meerabai Marg, behind Shakti Bhawan. You may contact there with public relation officer.

Query No. 153	Quarist name Mr. sunil goel	Querist city: GHAZIABAD
Mr. sunil, asked us:
rate of tax on transfer of right to use
We responded as follows:
Dear sunil,
In the Constitution of India, for the purpose of levy of tax on sale or purchase of goods, transfer of right to use goods has been defined a sale of goods. Definition of goods is unchanged. Since, separate rate has not been notified, therefore, for a sale under transfer of right to use goods, the same rate which is applicable to other sale will apply.

Query No. 154	Quarist name Mr. sumit bansal	Querist city: ghaziabad
Mr. sumit bansal, asked us:
can you tell me is there any compulsion of pre authcasion on invocing in vat rulaes 2008
We responded as follows:
Dear sumit bansal,
Please refer sub-rule (1) of Rule 44 of the U.P. VAT Rules, 2008. The rule provides that among other details, the invoice shall contain signature of person authenticating the invoice.

Query No. 155	Quarist name Mr. R.K.Pathak	Querist city: Kanpur
Mr. Ravindra, asked us:
After the implementation of VAT in U.P. what is position of levy of Entry Tax and State Development TAx
We responded as follows:
Dear Ravindra,
Provision relating to State Development Tax stands abolished with introduction of U. P. VAT. Entry Tax is a law different law and it has nothing to do with VAT. It will continue.

Query No. 158	Quarist name amarjeet singh	Querist city: bareilly
amarjeet, asked us:
d sir ur modefied list of taxation is still making a diff with neghbouring states as in the case of footwear tax in delhi,& uttranchal is as follows 0% on mrp300 &less 4 % on moulded footwear 12.5% on rest where as in up rates are 4% on e adiffmrp 300&less 12.5% on rest which wil creat a diff in doing business &will definetly lead to tax ivasion by importing goods from neihgbouring states without any proper documentation please look in the mater & take some appropriate action in the mater so that the business can flourish in the state.
We responded as follows:
Dear amarjeet,
You may be right but we are a private organization and cannot help you in giving any solution. You may send your comments and suggestion to Commissioner Commercial Taxes, Lucknow using Email: uptt_com@rediffmail.com.

Query No. 159	Quarist name Mr. sandeeppatil	Querist city: Maharashtra
Mr. sandeep, asked us:
Please vat rates of following product in upvat 1)Processed foods 2)Sauces,Chutany,Pasta,Corn Flour,tomato ketchup,all types of paste,noodle,custerd powder,jelly,Baking Powder,olive oil with schedule entry.
We responded as follows:
Dear sandeep,
Please go through the Schedules of tax rates given in the U.P. VAT Ordinance, 2007. Items which are not mentioned in any schedule will attract tax liability of 12.5%. The said Ordinance is available on this Web Site.

Query No. 160	Quarist name Mr. Devinder singh	Querist city: Noida
Mr. Devinder, asked us:
we are a civil contractor and in the erstwile act we have optd compunding scheme for contractor as annouced by the commissioner of Trade Tax. As per the Vat Act no compunding scheme will remains in force but as per the section 6 Govt may announced the compunding in some case as deemed fit and as per section 81 which is repeal and Saving as per the section 81 any thing which repeal in this section from the erstwile act deemed to have been issued, so if the compunding section is also in vat act act can order issed by the assesing authority for our contracts under section 7D of the trade Tax Act, can be deemed effective in this Vat act or we have to maintanind all the books of accounts, then if the payment received form the work done in the period of TT act in period of Vat act who we can file the return when no purchase willn be made for this work, or if the materil has been purchasd and use in construction of building and no payment received form the contractee what is the mathod for filing the retrun. Please give the ans. if u have time sir.... Thanks and regards Deviner Singh
We responded as follows:
Dear Devinder,
Without detailed legal examination, we cannot give our comments on views expressed by you. You may consult some expertise legal advisor on the subject. Let us hope that the Government announces some scheme.

Query No. 161	Quarist name Mr. MUKESH KHANDELWAL	Querist city: AGRA
Mr. MUKESH, asked us:
1.If we have stock of only Central purhcase in U.P. then we have to submit the detail of Stok while no input tax credit will be allowed
We responded as follows:
Dear MUKESH,
We are switching over to new law. This itself requires a declaration of all goods held in stock.

Query No. 162	Quarist name Mr. PARASHAR	Querist city: NOIDA
Mr. MOTHERSON, asked us:
Are, notification u/s 8(5) of CST act regarding: 1) 2.5% CST (against form C )to dealers of Uttaranchal(who were earlier register u/s 4B of UPTT act ) 2) 2% CST against form C on sale of Tractor parts still valid under VAT ?
We responded as follows:
Dear MOTHERSON,
As it relates to your first query, answer is that there being no concept of recognition certificate u/s 4-B, no benefit will be available. In reference to your second query, we would like to say that notification relating to inter-state sale of tractor parts is independent of State law. Therefore, it should apply to tractor parts sold in VAT regime also. You are advised to consult and seek opinion of some legal advisor before acting upon the advice given by us.

Query No. 163	Quarist name Shri Sanjay	Querist city: Noida
Shri Rajvanshi, asked us:
sir, kindly answer my following qureies realeated to the UPVAT Act. 1. are the chalan/transfer memo is rased for the every transaction even through TAX/SALES Invoices, Bill/Cashmemo/ Purchase Invoices. 2. Can we charged VAT from Purchaser seperatly in ever Invoices i.e. TAX/SALES Invoices, Bill/Cashmemo under the UPVAT Act. 3. I have purchased footwear ( tax@ 12.5% from unregistred dealer of Rs. 100000.
We responded as follows:
Dear Rajvanshi,
Challan/ transfer invoice is applicable when you dispatch or consign goods to a dealer. Also where transport memo is applicable, challan or transfer invoice is not needed. You can charge VAT separately only on Tax Invoice. You are entitled to charge amount of VAT on any other Invoice. In respect of purchase from unregistered dealers, you have to issue purchase invoice if person selling goods does not issue cash memo or bill. You cannot charge tax on purchase made by you.

Query No. 164	Quarist name Mr. Shaikh Mustaq Ahmed	Querist city: Mumbai 400 095
Mr. Mustaq, asked us:
We have a factory at Daman (UT) and we are exempted under Sales tax, that if our customer provide us C form, NIl rate of Tax Charged on Invoice. Where as if no C form is provided, we have to charge 10%. Our Product is "Gummed Paper and Gummed Films". Where as at present in Gujrat and Maharashtra the rate of tax has reduce to 4% on our products. But our daman sales tax authorities are not reducing the rate they say they have not recieved any such notification of reduction of CST when sales C form has not given. Kindly provide the notification no of Central government where they have reduce the rate of tax to 4%. Regards Mustaq
We responded as follows:
Dear Mustaq,
Section 8 of the Central Sales Tax Act, 1956 provides for rate of tax. This section has been amended with effect from April 01, 2007. Now inter-state sale of any goods without form C attracts the same rate of tax which is applicable to sale of such goods within the State. In your case, inter-state sale from Daman without Form C will attract the rate of tax at which sale of such goods within Daman i.e local sale in Daman is liable to tax. For this no notification is required. You may go through sub-sections (1) & (2) of the Central Sales Tax Act, 1956. This Act is available with this Site under the link ACTS, ORDINANCES & RULES.

Query No. 168	Quarist name Mrs. DEEPAK	Querist city: LUCKNOW
Mrs. DEEPAK, asked us:
i want to know the tax (vat) % on Compact fluorescent lamp & house wire
We responded as follows:
Dear DEEPAK,
In my opinion, under the U. P. VAT, sale of items quoted by you attracts liability of VAT @12.5%.

Query No. 170	Quarist name Mr. sudiptodey	Querist city: kanpur
Mr. sudipto, asked us:
1.Is there any notification from the government that a trader is having the flexability to go for UPTT till 31st march 2008. 1 a) If the flexability is there, then what is the benifit a trader gets by going for VAT on 1st January 2008 over a trader continuing UPTT till 31st march 2008.
We responded as follows:
Dear sudipto,

Query No. 171	Quarist name Mrs. sushil agarwal	Querist city: lucknow
Mrs. sushil, asked us:
i want to know the tax(vat) % on Compact fluorescent lamp & house wire >in lucknow
We responded as follows:
Dear sushil,

Query No. 172	Quarist name Mrs. deepak	Querist city: lucknow
Mrs. deepak, asked us:
whats a vat rate on electricals switch 5 amp and 15 amp and socket and accessories
We responded as follows:
Dear deepak,

Query No. 176	Quarist name Mr. AnilKumar	Querist city: Gajraula
Mr. Anil, asked us:
Vat on DEPB Licence Sale
We responded as follows:
Dear Anil,

Query No. 177	Quarist name Mrs. Rachana	Querist city: Lucknow
Mrs. Rachana, asked us:
Dear Team, The HSN CODE FOR THE ITEM IS 90230000. MY CLIENT MANUFACTURES, DEVELOP AND DESIGN THE MODELS AND GAMES FOR HEALTH EDUCATION PURPOSE. HE IS ONE OF ITS KIND. THEY CALL IT ENTERTAINMENT EDUCATION TOOL KIT CONSIST OF GAMES INDOOR AND OUTDOOR BOTH, PUZZLES, MAGIC, PLASTIC MOULD, BUT EACH ONE HAS THE SOCIAL MESSAGE ON HELATH ATTACHED WITH THIS. KINDLY HELP ME TO FOGURE OUT THE VAT RATE APPLICABLE. REGARDS, RACHANA
We responded as follows:
Dear Rachana,

Query No. 178	Quarist name Mrs. poojaaswani	Querist city: agra
Mrs. pooja, asked us:
I want to get an outdoor caterer registered under the UPVAT Act.What is the procedure for that,from the very beginning till end.
We responded as follows:
Dear pooja,

Query No. 179	Quarist name Mr. Avinash Srivastava	Querist city: kanpur
Mr. Avinash, asked us:
Dear sir i live in kanpur (UP) , and want to start a work (jobwork) , then wht is the reponsibility of as a jobworker , & wht records shall be maintain , if inside the state (UP) , if outside party sends me any material for job work then wht is the responibility of jobworkers , from many peoples i have heard that no registration is required for jobwork , but if any party fm delhi where form 38 is not required and party jobworker is in up then how transaction will be done . pl. suggest thanking u yours sincerely warm regards avinash srivastava
We responded as follows:
Dear Avinash,

Query No. 180	Quarist name Mr. Naresh	Querist city: Ghaziabad
Mr. Sharma, asked us:
Is there any time limit to submitt form E of entry Tax to the department.If the form is issued late what is the remidy for it. Plese guide, With regards
We responded as follows:
Dear Sharma,

Query No. 181	Quarist name Mr. Laiq khan	Querist city: Faizabad
Mr. Laiq, asked us:
List of Non Vat Items. List of Exempt Items. List of Decleared Goods.
We responded as follows:
Dear Laiq,

Query No. 182	Quarist name Mr. Manoj	Querist city: Shamli
Mr. Manoj, asked us:
how fill the form XXIV
We responded as follows:
Dear Manoj,

Query No. 183	Quarist name Mr. Jitain	Querist city: Noida
Mr. Jitain, asked us:
We are drawing steel bars / wire rod. We sell the material to our customers @ 4% full rate, @ 2% against Form 3b (concessional) & @ nil against fully exempted Form 3b. We avail benefit of Section 4bb & adjust the tax paid on local purchase against trade tax payable. The assessing authority has rejected the benefit to the extent of material used in fully exempted sale claiming that since no tax is payable on this sale no adjustment of purchase tax paid on raw material used for mabufacturing such goods is permissible against total tax payable. Please advise. Further our claim of using Central purchase against fully exempted sale for calculating the purchase tax adjustable was also rejected. Please advise
We responded as follows:
Dear Jitain,

Query No. 185	Quarist name Mr. Raman Bhasin	Querist city: Noida
Mr. Raman, asked us:
Hi, We have been allotted Letter of Approval for to establish unit in private IT/ITeS SEZ in Noida to provide export of IT/ITeS services including BPO services. We had filed our application in prescribed Form A for getting ourselves registration under CST Rules 1957 at sector 29, Noida. The Registration Officer has denied to grant us CST registration on the ground that our activities do not fall under manufacturing. Please help us providing some case laws/ judgenment /solutions at the earliest. Thanks & Regards
We responded as follows:
Dear Raman,

Query No. 186	Quarist name Mr. MOHD. NADEEM ANSARI	Querist city: HAPUR (GHAZIABAD)
Mr. MOHD, asked us:
penalty u/s 54 (1) (14 ),13 (A) (4)and demand raised by AO of commercial tax at the time of Assessment to be adjust from input tax credit or note ?
We responded as follows:
Dear MOHD,

Query No. 187	Quarist name Mr. Mr. Anjay Kumar	Querist city: Noida
Mr. Anjay, asked us:
We need notification copy of VAT Rate increased @12.50% to 13.50% and @4% to 4.5%
We responded as follows:
Dear Anjay,
Sorry! We don’t supply copies of Notifications. Our registered members can view and have copies of Notifications.

Query No. 188	Quarist name Mr. Mukesh Bhatnagar	Querist city: ghaziabad 09911445604
Mr. Mukesh, asked us:
sir We are suppliers to Indian Railways.Having MFG LOCATION IN UP & MP .vat applicable in both states on our product pvc flooring is @12.5%. Our competitors while quoting in tenders to purchaser in other state are charging vat@4%.citing some circular from railway board / ministery of finance that "railways can make bulk purchases on concessional vat @4%" pl clarify
We responded as follows:
Dear Mukesh,
We don’t have knowledge of any such directive issued by the Ministery of Railways. Also there is no such provision in the Central Sales Tax Act, 1956.

Query No. 189	Quarist name Mr. JETHA NAND	Querist city: KANPUR
Mr. JETHA NAND, asked us:
date of annual return for the year 2007-08
We responded as follows:
Dear JETHA NAND,
In U. P., last date for filing annual return of VAT for 2007-2008 is June 30, 2009.

Query No. 190	Quarist name Mr. singh	Querist city: meerut
Mr. Rajbir, asked us:
i want to know the critarea of up vat reports audit by ca. is it compulsory or not. what is the last date/ thanks and regards.
We responded as follows:
Dear Rajbir,
Under U. P. VAT, Audit Report is required in cases in which annual turnover, of purchase or sale or both, exceeds rupees one crore. In U. P., last date for filing annual return of VAT for 2007-2008 is June 30, 2009. Audit report is to be submitted alongwith annual return.

Query No. 191	Quarist name Mr. suneet	Querist city: lucknow
Mr. suneet, asked us:
dear sir, please inform me if any date extended of annual return form 26 & form 23. thanking you
We responded as follows:
Dear suneet,
In U. P., last date for filing annual return of VAT for 2007-2008 is June 30, 2009. So far it has not been extended.

Query No. 192	Quarist name Mr. ABDUR RAHMAN	Querist city: CHENNAI
Mr. ABDUR, asked us:
goods transferred from head office to branch office from one state to another state whether falls within inter state sale unde CST ACT
We responded as follows:
Dear ABDUR,
Head office and branch of same company or dealer are two hands of the same person. One cannot sell his goods to himself. Hence transfer of goods from head office to branch or by one branch to other is not sale.

Query No. 193	Quarist name Mr. ABDUR RAHMAN	Querist city: CHENNAI
Mr. ABDUR, asked us:
goods transferred from head office to branch office from one state to another state whether falls within inter state sale unde CST ACT
We responded as follows:
Dear ABDUR,
Head office and branch of same company or dealer are two hands of the same person. One cannot sell his goods to himself. Hence transfer of goods from head office to branch or by one branch to other is not sale.

Query No. 194	Quarist name Mr. MORE	Querist city: THANE (WEST) -PIN 400 604 , MAHARASHTRA,,INDIA
Mr. PRADEEP, asked us:
Dear Sir, We are into business of manufacturing & trading of Poultry feed Material. As understand there are no tax chareged on the same ,Request you to please send us a copy of NOTIFICATION or please advice on which Internate site it available . Regards Pradeep More Assitant Manager- Admin Service.
We responded as follows:
Dear PRADEEP,
This web site deals in queries based on VAT Law in Uttar Pradesh. You can visit Commercial Tax Web Site of Maharashtra Government www.mahavat.gov.in

Query No. 195	Quarist name Mr. Vishal Agarwal	Querist city: AGRA
Mr. Vishal, asked us:
Dear Sir, My client is registered businessman of manufacturing of C.I.Casting & this product is taxable @ 4% and Natural Gas use in manufacturing of C.I.Casting. Natural Gas is suply by GAIL & Vat Tax charge @ 5% against "D" Form, My client is want to job work of vat registered parties of C.I.Casting, In this Client have want do Manuacturing & job work of taxable product of C.I.Casting,Can Commerical tax department have issued "D" Form against own manfuacturing & job work. Please give sugest me & Provide any legal document. Kindly do the needful........... With Regards Vishal Agarwal Agra 9368659122
We responded as follows:
Dear Vishal,
Sorry! Query needs detailed study, discussion and debate. As a principle we do not reply such queries. You can avail our paid consultancy services.

Query No. 196	Quarist name Mr. Manish Agarwal	Querist city: Agra
Mr. Manish Agarwal, asked us:
Dear Sir, I have do use Natural Gas in Job Work,(This is taxable Product of job work different vat Registered Parties) What is tax Rate on Natural Gas 4% or 20%, and Can I issued D Form. Kindly Suggest me what i do in this case. Regards Manish Kumar Agarwal 9359521593
We responded as follows:
Dear Manish Agarwal,
Sorry! Query needs detailed study, discussion and debate. As a principle we do not reply such queries. You can avail our paid consultancy services.

Query No. 197	Quarist name Mr. Yogendra Sharma	Querist city: Noida
Mr. Yogendra, asked us:
Dear Sir, Please confirm the rate of entry tax on pertoleum coke. Thanking You.
We responded as follows:
Dear Yogendra,
Assuming that Petroleum coke is nothing but coal, then rate of U.P. Entry Tax is 2 percent and is leviable on its value as defined in section 2 of the U. P. Tax On Entry of Goods Into Local Areas Act, 2007.

Query No. 198	Quarist name Jimmy palacios	Querist city: New York
Jimmy, asked us:
Do you wish you could increase your online leads? Getting a 1st page Google ranking is easier and more cost-effective than you might think. We have helped a lot of businesses thrive in this market and we can help you! Simply hit reply and I’ll share with you the cost and the benefits. See you at the top !
We responded as follows:
Dear Jimmy,
Thanks to you for offering your services. Actually we do not need them. This Web Site caters need of people of the biggest State of Uttar Pradesh in India. They search it on Google by using word upvat and they always find it on first page of Google, sometimes on first place and sometimes on 2nd or 3rd place.

Query No. 199	Quarist name Jimmy palacios	Querist city: New York
Jimmy, asked us:
Do you wish you could increase your online leads? Getting a 1st page Google ranking is easier and more cost-effective than you might think. We have helped a lot of businesses thrive in this market and we can help you! Simply hit reply and I’ll share with you the cost and the benefits. See you at the top !
We responded as follows:
Dear Jimmy,
Thanks to you for offering your services. Actually we do not need them. This Web Site caters need of people of the biggest State of Uttar Pradesh in India. They search it on Google by using word upvat and they always find it on first page of Google, sometimes on first place and sometimes on 2nd or 3rd place.

Query No. 200	Quarist name Km aparna dalvi	Querist city: THANE
Km aparna, asked us:
Need full ACt - The Uttar Pradesh Tax on Entry of Goods into Local Areas Rules, 2008
We responded as follows:
Dear aparna,
On this Web Site, updated provisions of U.P. Tax on Entry of Goods into Local Areas Act and Rules framed under the said Act can be viewed by our registered subscribers. You are advised to logon www.taxtalkindia.com. Create your username and password. It is free. After creating your username and password, you can access to services under login by feeding the same in the Login Form. A new page will be displayed before you. This page has several links. By clicking on appropriate link you can have updated full versions of several Acts & Rules.

Query No. 201	Quarist name Mr. Naveenkumar	Querist city: Shamli
Mr. Naveen, asked us:
I want to know that "cast iron scrap" & "cast iron casting" are exempted from additional tax or not.
We responded as follows:
Dear Naveen,
Query involves interpretation of law. As a principle, we do not reply such queries. Please consult some legal practitioner.

Query No. 202	Quarist name Mr. D.P.Singh	Querist city: Noida
Mr. Deepinder, asked us:
I am a propreitor regd. in Noida. I wish to import a material from outside India and want to sell it to a customer in Haryana. The material will be directly shipped to the customer after receiving the same from Customs. Since it will not enter the state of U.P. physically, though I will be raising an Invoice and charging VAT to the customer from Noida. Kindly advise whether I have to use a Form-31 for the purpose. Warm Regards
We responded as follows:
Dear Deepinder,

Query No. 203	Quarist name Mr. RAVI SHARMA	Querist city: SAHARANPUR
Mr. RAVI, asked us:
what is the position of form "E" ag entry paid goods . if any notification .plz give me .
We responded as follows:
Dear RAVI,

Query No. 204	Quarist name Mr. Girijesh Sharma	Querist city: Ghaziabad
Mr. Girijesh, asked us:
Where the appeal against the order of Central Appellate Authority shall lie? Is it Supreme Court? If so how it is?
We responded as follows:
Dear Girijesh,

Query No. 205	Quarist name Mr. ANUJ GARG	Querist city: NOIDA
Mr. ANUJ, asked us:
Which rate of interest to be imposed on default payment of entry tax?
We responded as follows:
Dear ANUJ,

Query No. 206	Quarist name Mr. prashant	Querist city: pune
Mr. mutha, asked us:
is it true that CST is 0.5% for mobile handset which is sold from maharashtra state. bcoz LG has set a factory few years ago in Maharashtra and that time , Maharasahtra Govt has given the benefit to the mobile handset industry accorindgly so please confirm whether this is correct.
We responded as follows:
Dear mutha,

Query No. 207	Quarist name Charles Gates	Querist city: New York
Charles, asked us:
Do you wish you could increase your online leads? Getting a GUARANTEED 1ST PAGE GOOGLE RANKING is easier and more cost-effective than you might think. We have helped a lot of businesses thrive in this market and we can help you! Simply hit reply and I’ll share with you the cost and the benefits.See you at the top! In order for us to respond to your request for information, please include your company’s website address (mandatory) and or phone number.
We responded as follows:
Dear Charles,

Query No. 208	Quarist name Charles Gates	Querist city: New York
Charles, asked us:
Do you wish you could increase your online leads? Getting a GUARANTEED 1ST PAGE GOOGLE RANKING is easier and more cost-effective than you might think. We have helped a lot of businesses thrive in this market and we can help you! Simply hit reply and I’ll share with you the cost and the benefits.See you at the top! In order for us to respond to your request for information, please include your company’s website address (mandatory) and or phone number.
We responded as follows:
Dear Charles,

Query No. 209	Quarist name Mr. Mehta	Querist city: Noida
Mr. DK, asked us:
Is the additional tax to be charged for central sales also? If yes does it also apply to concessional sale made to a dealer under Form C ?
We responded as follows:
Dear DK,
Yes, Additional Tax is payable under Central Sales Tax Act on Inter-state sales if sale is effected without Declaration Form-C. It is not applicable, if sale is against Form-C. Additional Tax is nothing but enhancement in rate of tax.

Query No. 210	Quarist name Neal Stone	Querist city: New York
Neal, asked us:
Get leads and sales from your website We would like to get your website on first page of Google. All of our processes use the most ethical "white hat" Search Engine Optimization techniques that will not get your website banned or penalized. Please reply and I would be happy to send you a proposal. In order for us to respond to your request for information, please include your company’s website address (mandatory) and or phone number.
We responded as follows:
Dear Neal,

Query No. 211	Quarist name Mr. A.Zahid	Querist city: Ghaziabad
Mr. A Zahid, asked us:
If i import the Raw material from abroad,I have to make payment thru wire transfer Or credit card , is this ok to make payment like this , Plz advice , while I making sale invoice , can i make tax rate same as in Local UP @ 13.5% and in central @ 2% against C form. what precaustion i have to take during tax return file about the Purchase / sale details
We responded as follows:
Dear A Zahid,
Sorry! For the delay in replying your query. As it relates to payment through wire or credit card in respect of purchase from abroad, in VAT there is no restriction. The payment should reflect in your accounts. For that you also should maintain account of payments through credit card. Through wire you will be transferring amount from any bank in which you have account. Payment through wire should be entered in that account. In respect of sale in U.P. you have to issue tax invoice in case of sales to registered dealers and sale invoice in respect of sale to others. Rate of VAT will be same for imported goods as it is applicable in respect of goods purchased or manufactured in India. So inter-state sale, against Form C, will attract rate of 2% and without Form C, rate of 13.5%. You have to maintain account of all purchases and sales and payments and receipts. Nothing additional is required.

Query No. 212	Quarist name Mr. ABHILASH SAXENA	Querist city: MATHURA
Mr. ABHILASH, asked us:
The assessee is a regd. dealer and regd.under VAT AND CST ACT in Mathura. if the assessee has manufactured plant and machinery on job work basis and the material has been issued by the client as free issue material and has despatched the goods finished material outside the state of Uttar Pradesh.What is the position of tax liability and the furnishing of Form F.
We responded as follows:
Dear ABHILASH,
If manufacturing of plant & machinery on job work does not involve transfer of property in any goods, then there is no sale of any material. If manufactured goods are not dispatched in compliance of any sale contract (which involves a lease contract), then there is no liability of tax on inter-state sale. Then it will be a case of stock transfer. For that you will have to collect Form F.

Query No. 213	Quarist name Mrs. rekha	Querist city: DELHI
Mrs. Rekha, asked us:
I want to know when we transfer material to one branch to another branch in different state what will be the tax %. regards rekha chauhan
We responded as follows:
Dear Rekha,
When you transfer material from one branch to another branch either in the same State or in a different State, there is no sale. So no tax liability is involved but in case of inter-state transfer (transfer in other State), you will have to collect Form F from your branch in other State failing which the VAT Department will presume inter-state sale. This is legal provision. Then you will have to pay tax at the rate which is applicable in case of sale within your State. For details, you may visit www.taxtalkindia.com. After login, you may visit CST Act page. Under Central Sales Tax Act, please go through provisions of section 6-A.

Query No. 214	Quarist name Mr. Neeraj Singh	Querist city: Lucknow
Mr. Neeraj, asked us:
Respected Sir, I would like to inform you that the shopkeepers, bussiness men who deal in various household/computerized/electronic items are seriously duping the UP government on tax. They are not ready to give CASH MEMO even on repeated requests for any itmes purchased. They all give only Sales Invoice/Retail Invoice for any item purchased & of any cost. This problem is particulary seen in the markets of Naza computer market, hazratganj. In this way they are misguiding the customer as well as the trade tax deptt.. As you know that INVOICE has no legal value & that is why they are doing such things so as to evade tax & dupe innocent customers. kindly look into the matter & take stern action for the betterment of innocent customers. Thanking you, Yours Sincerely, Neeraj Singh
We responded as follows:
Dear Neeraj,
Sale Invoice is a bill or cash memo as defined in section 22 of the U.P. VAT Act. So it has legal value. But if they are issuing duplicate sale invoices then they are evading payment of tax. Dear Neeraj, this Web Site does not belong to Commercial Tax Department or Government of U.P. So we cannot help you. You may send your complaint to Commissioner Commercial Taxes using email given on the web site of the Department.

Query No. 215	Quarist name Mr. SunilChawla	Querist city: NEW DELHI - 110 055
Mr. Sunil, asked us:
We have to display our products (Medical Equipment)in "IAN DONALD-JAYPEE OBS GYN ULTRASOUND COURSE" to be held on 5-6 September,09 in Hotel ITC Mughal, AGRA and would be brought back after the conference. Would like to understand the process of "Behti" how it can be made for entry into the state and later how it will be cancelled. Prompt reply is awaited. With Regards Sunil Chawla
We responded as follows:
Dear Sunil,
For such cases, no procedure has been laid down under the Uttar Pradesh VAT Act, 2008. What people do is that in such cases, they obtain permission from the Commissioner Commercial Taxes, U. P. You can also obtain permission. For procedure of Transit Pass, you may visit Web Site of Commercial Tax Department of Uttar Pradesh. Link of the departmental Site is provided on Home page of this Web Site.

Query No. 216	Quarist name Mr. SunilChawla	Querist city: New Delhi - 110 055
Mr. Sunil, asked us:
What is the set procedure to apply and get the Transit Pass as per Commercial Tax Department of Uttar Pradesh. Is it possible to apply and get the Transit Pass ONLINE. Can we use this Transit Pass for demonstration of products within the state of Uttar Pradesh.
We responded as follows:
Dear Sunil,
Transit pass is meant for those who carry goods through the State of U. P. I mean to say that it is to be used when a vehicle carrying goods passes through the State. In such cases, transporter can download transit pass from site of the Commercial Tax Department of Uttar Pradesh. Your case is not squarely covered by the provisions relating to transit pass. Therefore, you are required to obtain specific permission from the Commissioner. When Commissioner grants permission to anybody, he instructs all his subordinate officers to follow the instructions. For obtaining permission, you are required to present application in person before the Commissioner. You cannot present application online.

Query No. 217	Quarist name Mr. JITENDRA KHATRI	Querist city: jitendrakhattri@gmail.com
Mr. jitendra, asked us:
What is procedure of Purchases Return in UP VAT
We responded as follows:
Dear jitendra,
You are required to exchange debit note and credit note between you and your purchaser within 30 days. In this respect sub-sections (14), (15) and (16) of section 21 of U.P. VAT are relevant. Here we cannot reproduce them. You are requested to visit www.taxtalkindia.com. You may create your username and password free of cost on that Web Site and thereafter, a number of facilities. So far as it is related to tax benefit in case of goods returned, it can be availed only if goods have been returned within 6 months from date of sale.

Query No. 218	Quarist name Kitty Abraham	Querist city: San Diego
Kitty, asked us:
Dear site owner We are interested to increase traffic to your website, please get back to us in order to discuss the possibility in further detail. Thanks
We responded as follows:
Dear Kitty,
The Site has limited utility and it is catering needs of the people at large in its area. No publicity at the international level is required. People use word upvat for search and they find it on first page of Google search. So thanks for the suggestion.

Query No. 219	Quarist name Kitty Abraham	Querist city: San Diego
Kitty, asked us:
Dear site owner We are interested to increase traffic to your website, please get back to us in order to discuss the possibility in further detail. Thanks
We responded as follows:
Dear Kitty,
The Site has limited utility and it is catering needs of the people at large in its area. No publicity at the international level is required. People use word upvat for search and they find it on first page of Google search. So thanks for the suggestion.

Query No. 220	Quarist name Kitty Abraham	Querist city: San Diego
Kitty, asked us:
Dear site owner We are interested to increase traffic to your website, please get back to us in order to discuss the possibility in further detail. Thanks
We responded as follows:
Dear Kitty,

Query No. 221	Quarist name Rachelle Holloway	Querist city: NY
Rachelle, asked us:
Get leads and sales from your website We would like to get your website on first page of Google. All of our processes use the most ethical "white hat" Search Engine Optimization techniques that will not get your website banned or penalized. Please reply and I would be happy to send you a proposal.In order for us to respond to your request for information, please include your company’s website address (mandatory) and or phone number.
We responded as follows:
Dear Rachelle,

Query No. 222	Quarist name Shri keshav Dayal	Querist city: Noida
Shri Keshav, asked us:
Please tell me rate of vat for coal.
We responded as follows:
Dear Keshav,
Rate of VAT for coal is 4 percent.

Query No. 223	Quarist name Jack Walker	Querist city: New York
Jack, asked us:
Internet Marketing Services. We would like to get your website on first page of Google. All of our processes use the most ethical "white hat" Search Engine Optimization techniques that will not get your website banned or penalized. We would like to get your website on first page of Google.Please reply and I would be happy to send you a proposal. In order for us to respond to your request for information, please include your company’s website address (mandatory) and or phone number.
We responded as follows:
Dear Jack,

Query No. 224	Quarist name Shri Ravi Kachru	Querist city: Lucknow
Shri Ravi, asked us:
Please give advise : can the sole proproetorship firm ,on daeth of the owner , as per his will, be atken over with stock and liablities , under section 75, rule 33 with filing of Form XII and information within 30 days. In case there is any previous case it will help. I am told that as a shortcut , in such cases, falsly the stock is sold to family new firm at say 0% profit and purchase of old stock regularized. Please advise legal procedure for such situation. Regards!
We responded as follows:
Dear Ravi,

Query No. 225	Quarist name Lawrence Baxter	Querist city: New York
Lawrence, asked us:
Internet Marketing Services We would like to get your website on first page of Google. All of our processes use the most ethical "white hat" Search Engine Optimization techniques that will not get your website banned or penalized. Please reply and I would be happy to send you a proposal. In order for us to respond to your request for information, please include your company’s website address (mandatory) and or phone number.
We responded as follows:
Dear Lawrence,

Query No. 226	Quarist name Mr. sureshkumar maurya	Querist city: mumbai
Mr. Suresh, asked us:
Under UP VAT Act and rule, when dealer deposited DD with bank before due date of return date and DD cleared 2 day after the last date prescribed. In this situation which date to be considered for payment is the date of deposit of tax or clearance of DD. Is that action from department levying penalty is justifiable when the due tax amount deposited in bank in time.
We responded as follows:
Dear Suresh,

Query No. 227	Quarist name Mr. Vaneet Bhatia	Querist city: New Delhi
Mr. Vaneet, asked us:
This is regarding clarification for Rate of CST ( Without Form C) on Interstate Sale of Beer from Brewery in Uttar Pradesh to Registered Dealer in Maharshtra .
We responded as follows:
Dear Vaneet,
Inter-state sale of Beer from Uttar Pradesh without Form C attracts rate of tax applicable to sale of Beer in Uttar Pradesh. I think it is covered under the entry ‘Spirits and Spirituous liquors of all kinds including Alcohol, as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 but excluding country liquors’ of Schedule IV of the U. P. VAT Act, 2008 and as such attracts tax liability of 32.5 percent.

Query No. 228	Quarist name Mr. MUNESH KUMAR YADAV	Querist city: DEHRADUN
Mr. MUNESH, asked us:
PLEASE SUGGEST IF I AM HIRING A DG SET FROM GHAZIABAD & PAYING RENT ON THAT (BUT DG SET WORKS IN DEHRADUN). IS IT APPLICABLE OF CST OR SERVICE TAX.
We responded as follows:
Dear MUNESH,
Due

Query No. 229	Quarist name Mr. ABDUL WAHEED	Querist city: KANPUR
Mr. ABDUL, asked us:
We want to prepare form 24 for Contractor who opted compounding scheme u/s 6 of U.P. Vat pl. suggest to how to prepare return & which figures mentioned in form. pl. mail me filled form 24 on the basis of payment receipt & tax deducted during the month.
We responded as follows:
Dear ABDUL,
Medicines are liable to VAT @ 4.5 percent.

Query No. 230	Quarist name Mr. ATUL GUPTA	Querist city: NOIDA
Mr. ATUL, asked us:
WHAT IS THE RATE OF TAX ON AYURVEDIC MEDICINE SOLD BY SWAMI RAMDEV CENTRES
We responded as follows:
Dear ATUL,
Medicines are liable to VAT @ 4.5 percent.

Query No. 231	Quarist name Mr. amit batham	Querist city: hardoi
Mr. amit, asked us:
i want to knoe the tax rate on vineer
We responded as follows:
Dear amit,
Sale of vineer is liable to VAT @ 4.5 percent.

Query No. 234	Quarist name Mr. RAMESH SINGH NEGI	Querist city: NOIDA
Mr. RAMESH, asked us:
SIR, PLS TELL US REVISED AUDIT RETURN FORM XXIII AVAILABLE OR NOT IN COMPTAX SITE. THANX & REGARDS
We responded as follows:
Dear RAMESH,
Due

Query No. 235	Quarist name Mr. manav sadh	Querist city: noida
Mr. manav, asked us:
which bank is allowed to recieve central and vat tax on behalf of u.p tax department
We responded as follows:
Dear manav,
Nine National Banks are authorized to receive payment. Bank of Baroda, Union Bank of India, Allahabad Bank, Punjab National Bank, Canara Bank, Central Bank of India., State Bank of India are few of them.

Query No. 236	Quarist name Mr. Sudhir Kumar	Querist city: Suddhir kumar
Mr. Sudhir, asked us:
What the proced of vat
We responded as follows:
Dear Sudhir,
I could not follow you. Will you explain your query by sending a fresh query?

Query No. 237	Quarist name Mr. abhishek tiwari	Querist city: kanpur
Mr. abhishek, asked us:
what is the time limit for submission of form 38 at sales tax department
We responded as follows:
Dear abhishek,
Due

Query No. 238	Quarist name Mrs. VIKAS GANDHI	Querist city: hyderabad
Mrs. vikas, asked us:
I have small clarification we have imported batteries and bill is addressed till hyderabad and we can cleared the goods at chennai port as goods are on cnf chennai basis and some of the batteries we have transported from chennai to punjab by our hyderabad invoice and it is also covered by a.p cto cst waywill transporter was moving the goods in between at chennai itself it was detain by chennai sales tax people and as per them we can not move goods from chennai port to other state we have to take registration in chennai first then only we can move the goods so my question is in course of import can we move goods from where we have clear goods to other state and in coures of import do we have to pay cst for sales to degister dealer in other state and to if we have to pay then to which state we have to pay the state from where we are moving goods ar the state where we are register and where invoice is address
We responded as follows:
Dear vikas,
Sorry! For the delay on my part. In reference to your query I would like to say that if you have dispatched goods for Punjab from Chennai as a result of inter-state sale, it will be a inter-state sale. The sale will be taxed in the State of Tamil Nadu because movement of goods has commenced from the State of Tamil Nadu. It is immaterial that you have made invoice from your Hydrabad office/business place. In the case, you will have to obtain registration under the Central Sales Tax Act, 1956 in the State of Tamil Nadu. After customs clearance, goods are treated as home goods. Under the import, purchaser has been of Andhra pradesh, has nothing to do with inter-state sale.

Query No. 239	Quarist name Mrs. Maya Chauhan	Querist city: Noida
Mrs. Maya, asked us:
Kindly confirm the VAt on UPS in UP Billing
We responded as follows:
Dear Maya,
Due

Query No. 240	Quarist name Mr. MUKESH	Querist city: varanasi
Mr. MUKESH, asked us:
Sir, I am ragistered under U.P.Trade Tax Since 2000 . But due to some problem I have yet not submitted form # VII & VIII. Although I am regularly submitted Quarterly Return . But department is saying that your registration has been cancelled due to non submission of the above form . Please advise . What I shall be done in this respect . Regards
We responded as follows:
Dear MUKESH,
By virtue of provisions of sub-section (3) of section 17 of the U.P. VAT Act, you are a registered dealer with effect from January 01, 2008 but in view of provisions of sub-section (5) of section 17, effect of your Registration certificate is ceased. Certificate should not have been cancelled. I think you should consult some advocate and should move application to the Commissioner. The Commissioner may request the Government for issuing directions for removing the difficulty in such cases. There is anomaly in sub-sections (3) & (5). Also sub-section (3) is not subjected to sub-section (5).

Query No. 241	Quarist name Mr. GANESHKUMAR	Querist city: MUMBAI
Mr. ACCOUNTS, asked us:
Dear sir We Shah Granites Pvt Ltd and register in UP vat act. and we have purchased Grey Cement from Noida for our project at noida. our supplier has charged 12.5 and additional 3%. As per your web site cement rate is 4%. can you please suggestment and guide us the correct VAT rate for CEMENT for local purchase at NOIDA. regards GANESHKUMAR MANAGER ACCOUNTS
We responded as follows:
Dear ACCOUNTS,
Scrapping Cement and Cement based water colours are taxable @4 % with additional liability of 1 %. Sale of cement is liable to tax @12.5% with additional liability of 3 % as Additional Tax. Would you please refer the web page where tax rate for Cement has been listed as 4 %? I will like to amend the same.

Query No. 242	Quarist name Mr. BABY KUTTY	Querist city: GHAZIABAD
Mr. BABY, asked us:
Is any charges are there to download form 38 (Road Permit) of U.P.? If yes how much per form
We responded as follows:
Dear BABY,
Fee is not payable for downloading UPVAT Form XXXVIII.

Query No. 243	Quarist name Mr. DRIGPAL RAI	Querist city: NOIDA
Mr. DRIGPAL, asked us:
How To Calculate Entry Tax For a Company engaged as a Interior Decorator/Furniture Sale etc
We responded as follows:
Dear DRIGPAL,
Entry tax is payable in respect of only limited number of commodities. It is payable when you bring commodity into a local area (Areas administered by Local Authorities) from outside such local area. It is computed on value of goods. Value of goods has been defined in section 2 of the U.P. Entry Tax Act. You are required to compute tax on such value and is equal to value of goods into rate of entry tax divided by 100. (VxR/100).

Query No. 244	Quarist name Mr. DRIGPAL RAI	Querist city: NOIDA,SEC-29
Mr. DRIGPAL, asked us:
WHAT IS ENTRY TAX, AND ON WHICH GOODS ITS LEVIED ON , AND WHAT IS ITS RATE??????????
We responded as follows:
Dear DRIGPAL,
Entry tax is payable in respect of only limited number of commodities. It is payable when you bring commodity into a local area (Areas administered by Local Authorities) from outside such local area. It is computed on value of goods. Value of goods has been defined in section 2 of the U.P. Entry Tax Act. You are required to compute tax on such value and is equal to value of goods into rate of entry tax divided by 100. (VxR/100). If you really want to know about entry tax, you may drop in at A-37, Sector-61, Noida and meet there Keshav Dayal. He will explain you everything.

Query No. 245	Quarist name Mrs. vaishali vinayak nardekar	Querist city: mumbai
Mrs. vaishali, asked us:
We have purchased Grey Cement -400 qty from Noida Cement Pvt.Ltd . The supplier has charged additional tax @3% .We got confused whether additional tax is @1% or @3%. Please confirm. Also request you to give us link latest rate schedule of UP VAT Act.
We responded as follows:
Dear vaishali,
With abolition of entry tax on cement, rate of additional tax on cement has been raised to 3 percent with effect from February 19, 2010. For updated rates applicable you may visit www.taxtalkindia.com. You may create your username and password and then visit updated services. For revised rate of additional tax visit page U.P. VAT & Entry Tax Notifications. Login there is free.

Query No. 246	Quarist name Shri KAMAL MAHOR	Querist city: Jhansi
Shri Kamal, asked us:
last date of deposit Entry Tax,Vat & cst
We responded as follows:
Dear Kamal,
Taxes under VAT, Entry Tax & CST are to be deposited on or before 20th day of month succeeding the month for which tax is to be paid. In case 20th day is a holiday you may deposit the tax on next working day. You have not stated your annual turnover. Therefore, nothing can be said about periodicity of deposit.

Query No. 247	Quarist name Mr. radheshyam Pandey	Querist city: new delhi
Mr. Radheshyam, asked us:
I am working as a finance manager in a MNC, my company is in trading of medical goods in the indian market, presently we are registered in Delhi VAT &CST, now I want to get register in UP Sale tax as well. but it seems that it will take little bit extra time to get it done. now my question is can we sale goods in UP up to certain limit without registratoin. if yes how much is the limit. Thanks Radheshyam
We responded as follows:
Dear Radheshyam,
If you have your business place in U.P. and make sales of goods purchased from within U.P., provision of tax liability does not attract, till your annual turnover of sale is less than 5 lac rupees. But you will not be entitled to purchase or receive goods from outside U.P. In case you want to supply goods from outside U.P. to dealers of U.P., you can supply goods without any limit. Law of U.P. will not be applicable. Assuming that you want to bring goods in U.P. and then you want to sell them to U.P. customers, then it will not be possible without obtaining registration.

Query No. 248	Quarist name Mr. krishan goswami	Querist city: uttar pradesh
Mr. krishan, asked us:
required the list of items, where UP entry tax liability occure for F.Y.2009-10 & F.Y.2010-11
We responded as follows:
Dear krishan,
You are advised to visit my other Web Site www.taxtalkindia.com. There you will get list of items.