(A) Sales of capital assets
(B) Sales made in the course of winding up the dealer’s activities
(C) Sales made as part of the permanent diminution of the dealer’s activities
"Casual trader" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Delhi whether for cash, deferred payment, commission, remuneration or other valuable consideration.
Fees:- Prescribed fee of Rs. 1,000/- and a security of Rs. 1 lakh. If registration under Central Sales Tax is also required, apply in Form "A" also, with the fee of Rs.25/- in the form of court fee stamps. The security amount can be reduced by a maximum of Rs. 50,000/- if you can provide certain documents along with DVAT 04.
Composition Scheme:- If any dealer is having turnover UPTO Rs. 50 LAKHS, he may apply for Composition Scheme. The composition scheme is an elective option. If the turnover of a dealer who elects to pay tax under this section exceeds fifty lakh rupees or such other amount as may be specified by the Government by notification in the official Gazette, he shall be liable to pay tax under section 3 of this Act on and from the day his taxable turnover exceeds fifty lakh rupees or such other amount as may be specified by the Government by notification in the official Gazette and shall be entitled to claim credit of the input tax paid under this Act on trading stock, raw material and packaging material held by him in Delhi on such day.
A claim for refund of tax, penalty or interest paid in excess of the amount due under the Act (except claimed in the return) shall be made in Form DVAT-21, stating fully and in detail the grounds upon which the claim is being made. When the Commissioner is satisfied that a refund is admissible, he shall determine the amount of the refund due and record an order in Form DVAT-22 sanctioning the refund and recording the calculation used in determining the amount of refund ordered (including adjustment of any other amount due).
Records to be carried by a person in charge of a goods vehicle
The owner, driver or person in charge of the goods vehicle shall carry the Transport Receipt in Form DVAT-32, sale invoice or delivery note in Form DVAT- 33, and, as the case may be, export declaration in Form DVAT-34, import declaration in Form DVAT-35 or transit slip in Form DVAT 35A. Where goods are being carried by a transporter without the documents or without proper and genuine documents or without being properly accounted for in the documents referred above, the transporter shall be liable to a penalty equal to [twenty] paisa in a rupee for the value of such goods. Account of the usage of Forms DVAT 34 and DVAT 35 shall be maintained by the user dealer in Form DVAT 35B which shall be open for inspection by the Commissioner and shall be filed with the Commissioner every quarter or with every new application for obtaining Form DVAT 34 and DVAT 35, whichever is earlier.
TDS/ WCT under DVAT
Any person, not being an individual or a Hindu undivided family, who is responsible for making payment to any dealer (referred to as "the contractor") for discharge of any liability on account of valuable consideration payable for the transfer of property in goods ("whether as goods or in some other form) in pursuance of a works contract, for value exceeding Rs.20,000/- shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by any other mode, whichever is earlier, deduct tax thereon at the rate of 4%.