Road Permit Dilemma: How Can We Get One Without a Sales Tax Number?

Hi, we need to replace the laptop LCD. For this, the Dell team wants us to provide a road permit for the same from Bangalore to Noida. The issue is we don't have any sales tax registration number. Please help me with how to get a road permit.

Determine Your Organization Type

What are you—an educational institute, an NGO, or a corporation? You need to go to the sales tax office that has jurisdiction over your area. You also need to buy a court fee stamp ranging from Rs 25 to Rs 30.

Declaration on Letterhead

On your letterhead, you must declare that the item is for replacement purposes and not for sale. Obtain the invoice from the Dell team where they should clearly state the same without any mention of sales. Affix the court stamp fee on the special permission document that you are seeking to import the product into your state.

Receiving Special Permission

You will receive the special permission within two to three days from the Sales Tax department. There is no VAT or any additional fee to be paid to the sales tax authorities for this process; only the court stamp fee will be incurred.

Understanding Purchase Orders and Invoices for Replacement Materials

A Purchase Order (PO) is the document you provide to Dell before purchasing the material. Currently, they are sending you new material. It's secondary that the material is for replacement and not a new purchase. However, how will the Tax Authority know this?

You need to obtain an invoice from Dell for the replacement material. The invoice should state the origin of the material, its value, quantity, and include a declaration that the material is for replacement and not for sale. If a product is not for resale, then there is no VAT applicable.

Format for Special Permission under the Uttar Pradesh Value Added Tax Rules

(Special Permission for Importing Equipment for School Use)

To,
The Assessing Authority,
Superintendent of Taxes,
Location

Respected Sir,

Referring to the subject above, we, "Organization Name," hereby seek special permission to transport the below-mentioned consignment into the State of Uttar Pradesh by Road/Rail/Air/Waterways from Bangalore for school requirements. The consignment does not have any resale value as it will be used by the school for educational purposes.

The source of the material is Bangalore, and the destination is Lucknow.

Address of the Sender –
Address of the Receiver –

Particulars of Goods:

• LCD Equipment – 1 Number
• Value of the Goods: INR 64,250/-
• Purchase Order Date: 12 Feb 2013
• Quotation or Proposal Date: 8 Feb 2013

Invoice Number:

I/We hereby declare that I/We am/are not a registered dealer under the Uttar Pradesh Value Added Tax Act, and the above statements are true to the best of my/our knowledge and belief.

Date: 9/5/2013
Name Of Importing Organization
Address:
Signature
Seal

Court Stamp fee accompanied along with RS 30.