Rate of tax on "Overhead water storage tanks" - Clarification

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..... rtment had gathered information that most of the dealers, who are engaged in the manufacturing / trading of overhead water storage tanks are charging VAT @ of 4% inspite of the fact that this is an unspecified item and liable to tax @ of 12.5%. This under charging practice is being indulged on the pretext that overhead water storage tanks is household plastic item covered under Entry 165 of the II .....

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..... mmissioner, Trade and Taxes, all the Ward/Unit authorities are requested to check the dealers of their respective wards/units who are engaged in the manufacturing/trading of overhead water storage tanks and make re-assessment of those dealers for the period during which they have charged VAT @ 4% instead of 12.5% on their sales. Sd/- (A.N. Gaur) VATO (Enf.)
Circular, Trade Notice, Public N .....

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