D Vat on Sale of Pre Used Motor Car, VAT + CST

[Chitresh Gupta]

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?

 

Regards

Posts / Replies

[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.

[CA. Surender Gupta]

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