I have been sent a gift from abroad by my brother. At New Delhi customs i have paid the required customs duty. Now the shipper who will sent the shipment from Delhi to Kolkata has asked for Form 50. When i visited the Sale Tax people for this i was asked to pay a VAT for 17% and only after payment of VAT i was given Form 50. Now the shipment was sent as a gift from my brother from the US. I am not a dealer and i am a govt. servant, why will i have to pay VAT for an item of personal use? How can i ask for a refund of the VAT paid?