West bENGAL vat
p k kapoor
(Querist) 22 January 2010
This query is : Resolved
THIS BEING AN eDUCATIONAL INSTITUTE OPERATING AS AUTONOMOUS BODY UNDER A MINISTRY OF GOVERNMENT OF INDIA, THERE ARE MANY CASES WHEN THE INSTITUTE IS REQUIRED TO PURCHASE FROM DIFFERENT VENDORS WHO ARE NOT REGISTERED UNDER WEST BENGAL vat.IT MAY BE STATED HERE THAT THE INSTITUTE IS AN END USER i.e.IT PURSHASES FOR ITS OWN USE ONLY.
IN VIEW OF THIS IT MAY PLEASE BE CLARIFIED THAT-------
1. AN ORDER CAN BE PLACED ON THESE VENDORS.
2. IF SO, WHETHER ANY PURCHASE TAX WILL BE PAYABLE
3. IF SO HOW IT WILL BE PAID, AS IT IS NOT REQUIRED TO GET REGISTERED AS THE INSTITUTE IS AN END USER I.E PURSHASES FOR ITS OWN USE.
4. IF PURCHASE TAX IS PAYABLE PL. INDICATE UNDER WHAT PROVISION/SECTION OF WBVAT ACT.
THANKS IN ADVANCE
soumitra basu
(Expert) 22 January 2010
Your are not responsible for paying purchase tax for the goods purchased by you for your own consumption.
p k kapoor
(Querist) 22 January 2010
Shri Soumitra Basu,
I sincerly thank for your reply. However, I would be obliged if I can get your views on the following:
1.If we continue to place order (for items rquiring payment of VAT as per WB VAT Act) on an unregistered vendor, this may lead to an engouragement for not paying VAT by the concerned vendor.
WHAT WILL BE THE CORRECT LEGAL POSITION- If we refuse to place order on such firms even after quotation being received from them, can they take any action against us under the provisions of WB ACT or any other ACT.
