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.

[YAGAY andSUN]

Such Transaction can be shown in LP-3 (B- List of purchases of goods- other than covered by table-A).

AI Summary

Classification of VAT purchases: show goods not covered by table-A in LP-3 as B-list entries. Interstate purchases of goods that are exempt under the First Schedule or on which no tax was paid, including specified footwear and untaxed cloth not falling within Schedule B categories, are to be reported in LP-3 (B list of purchases of goods) as purchases other than those covered by table-A.