It was very useful information provided by kul bhushan...but let me tell u sir this is an india and not an america or uk...here we are the bakra...let me explain... even if we pay VAT,no doubts we get VAT returns...but there will be more harassement to the public...if a person pay vat for the goods he purchased from retailers & if he is caught by the vat officer,the first question officer will ask show me the bill,the vat u hve paid...even if the consumer has paid vat,he will be harassed a lot for the CHAI-PANI(corruption),in turn he will also harassed the retailer... In india nothing works without money...