Regarding upvat case query

NITIN GOYAL (Querist) 23 July 2014 This query is : Resolved
Sir,
I am a advocate practising with Agra and today I am facing trouble about my client case that:
My client is having business to supply building material (cement, brick, saint etc.) to various govt. departments and they provide him various yogna and rate, qty to which he will supply to them.
In the particular F.Y. my client supply the above mentioned material to them and they deducted TDS & Trade Tax i.e. 2.25% & 4% on total value of supplied material. Because all rates and quantity provide by the dealer he has billed to them with inc. vat, freight etc rate but now the problem is at the time of case present to the concerned off he was not agree that all goods which supplied to them are inc. vat and he raised a demand notice to stated that the assessee has not charge any vat on all supply and he have calculated all tax on total supply. Here, I am giving you some example which can easily understand by you:
MR. X supply one bag cement @ Rs. 325 (inc. vat) to Mr. Y in this case vat liability comes to Rs. 44 (approx) @ 15.50% vat rate.
But officer comes to note to charge tax on full amt of Rs 325 i.e. Rs.50
So this is my query that at what position what amount of vat is considerable.waiting for your reply.

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malipeddi jaggarao (Expert) 23 July 2014
The version of the TAX Officer is correct. In every invoice the unit price to be shown separately. Thereon VAT is to be loaded by mentioning the percentage and bill the total amount. VAT is to be paid by the purchase. In case if there is any understanding it is to be paid by the seller himself, he should pay the same. When you bill the goods under an invoice without mentioning the percentage and Tax amount, the entire invoice will be treated for the goods supplied and accordingly tax has to be paid.

Rajendra K Goyal (Expert) 23 July 2014
Agree with the version of the officer and the expert malipeddi jaggarao sir, In the bill the VAT should have been shown separate.