Whether scope of Tax on Goods and services under VAT has widened vis a vis DST in the light of widening of definition of Dealer and Business under VAT. If yes to what extent Yes the scope has increased tremendously and services like hospitals, banks and insurance companies which were hitherto outside the sales tax net shall be liable to seek registration.

• Where goods are purchased interstate and the same goods are sold interstate against a C form a rate of 2% CST is applicable (notification u/s 8(5)). What position emerges after VAT.
  The provisions as were applicable prior to implementation of VAT shall continue to apply.
• What transactions in the nature of RTU can be treated as central transactions and covered under CST. 
  Whenever goods are hired from a supplier in Delhi by a lessee located outside Delhi and goods move in pursuance of that contract it shall be termed as a sale with in the meaning of section 3A of the CST Act.

• What shall be the Taxable quantum for the purpose of seeking registration under VAT in case of 100% EOU (No local sale). Is registration mandatory in this situation? Registration shall be mandatory for an export house and penalty for not obtaining registration shall be leviable in case of a default.
• Requirements in case of Dealers in exempted goods vis-à-vis 100% EOU/ Units regd. with STPI
  In case of a dealer in exempted goods exclusively the registration is not required.
• Who would be covered in the meaning of a casual dealer? Can the provisions relating to a casual dealer be stretched to a roadside/ street dealer?
  A casual dealer would normally be one who brings goods from outside Delhi for sale or exhibition on Delhi and would not cover a roadside / street dealer. Local dealers who are registered and participate in exhibitions do not need separate registration and only need to intimate the department.

• Validity of securities already given – time upto which to be replaced. Consequences of non replacement. The surety already given should be valid unless the department requires it to be replaced.
• When to be filed/replaced – on its own or on demand – DVAT vis-à-vis Central Act. Not before the requirement from the department.
• Can the commissioner enhance the security amount under
  DVAT.
  Yes

• Discounts – trade discount – cash discount – quantity discount whether or not under agreement – when to be claimed and how to be claimed. – Procedure – Will there be any difference under Central Law.
  These can be claimed as and when recorded in the books of accounts. These will affect the returns to be filed for the period in which these are recorded and not the returns for the period when the sales were made. The change in local law in this respect shall not effect the position in central law.
• Can freebies be treated as discounts.
  No.
• Can the seller issue debit / credit notes without effecting tax. Is the seller bound to intimate the commissioner regarding raising of credit note upon the purchasing dealer. No. The seller must record the tax impact.