Purchase of goods exempt under First Schedule of CST

[Chitrakshi Poply]

Dealer of Haryana purchased shoes of MRP less than 300 & 500 from Delhi. So in which head this purchase be shown in VAT return i.e LP-1, LP-3.

Dealer of Haryana purchased cloth material from Delhi on which no tax is paid but the same is not exempt under Schedule B. Please tell that in which head this purchase be shown in VAT return i.e LP-1, LP-3.

AI Summary

Dealer's Purchase of Untaxed Cloth and Low-Cost Shoes to be Recorded Under LP-3 for VAT Return Compliance. A dealer from Haryana purchased shoes and cloth material from Delhi, with the shoes having an MRP of less than 300 and 500, and the cloth material being untaxed but not exempt under Schedule B. The query concerns how these purchases should be recorded in the VAT return, specifically whether they should be listed under LP-1 or LP-3. The response indicates that these transactions should be recorded under LP-3, which is designated for purchases of goods not covered by table-A.