GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI OFFICE OF THE COMMISSIONER OF VALUE ADDED TAX VALUE ADDED T… — The Delhi Value Added Tax, 2004

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI OFFICE OF THE COMMISSIONER OF VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT, BIKRI KAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 Dated: 07-07-2005 CIRCULAR NO. 13 OF 2005-06 Sub : Sale of Kerosene Oil through PDS. Scrutiny of returns of the some of the dealers in Key Customer Service Unit dealing in petroleum products like Kerosene Oil reveals that they have shown the sale of Kerosene Oil through PDS as exempted sale and have thus not paid any tax on this account. Sale of Kerosene Oil through PDS is taxable @ 4% VAT in terms of entry 42 of Third Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act No. 3 of 2005). There is an apprehension that other dealers dealing in Kerosene Oil through PDS in some wards may also be showing the sale of Kerosene Oil as exempted sale and thus not paying due tax. Therefore, all the Value Added Tax Officers / Assistant Value Added Tax Officers working in Operational Circles and Audit wings are advised to check the returns of the dealers dealing in sale of Kerosene Oil through PDS in order to ascertain as to whether such dealers have been paying due tax @ 4%. In case, any such violation is noticed in any return, the default assessment of the dealer for that particular tax period shall be conducted without any delay. This issues with the prior approval of the Commissioner, Value Added Tax. Sd/(S.R. MAHESHWARI) VALUE ADDED TAX OFFICER (POLICY-II) No.F.VAT/POLICY-III/2005-06/881 Dated: 07.07.2005 Copy to: All Additional Commissioners, Joint Commissioners and Deputy Commissioners for information. All VATOs / AVATOs for immediate compliance. P.S. to C.S.T. for information. System Analyst, E.D.P. for compliance. The President, Delhi Sales Tax Bar Association. Guard File. Sd/(S.R. MAHESHWA