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D Vat on Sale of Pre Used Motor Car - Value Added Tax - VAT-CST

#1 Issue Id: - 3415
Dated: 20-9-2011
By:- Chitresh Gupta
D Vat on Sale of Pre Used Motor Car

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Dear Sir,


Whether sale of pre used motor car is liable to Vat in Delhi ?  if yes, under which section or rule or schedule and at what rate?



Posts / Replies


#2 Dated: 13-10-2012
By:- CA. Surender Gupta

VAT is applicable on used motor car if the same is sold by the Dealer. If a person selling the motor car is not a dealer, no VAT could be levied on such person.

#3 Dated: 13-10-2012
By:- CA. Surender Gupta

To see the meaning of dealer and casual dealer [Section 2 of Delhi VAT]

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