PO is the Purchase order which you have given to Dell before buying the material.
Now this time they are sending you new material , its secondary that the material is for replacement and you are not buying anything. But how the Tax authority will know it .
So you need to get an Invoice from Dell for the replacement of material . They need to mention from where the material is coming, its value, quantity, and then a declaration as the material is for replacement and not for sale. If a product is not for resale than there is no VAT for that.
Find the format Below .
THE UTTER PRADESH VALUE ADDED TAX RULES
(Special Permission for importing ******* Equipments for School Use.)
To,
The Assessing Authority,
Superintendent of Taxes
Location
Respected Sir,
Referred to the subject above, we “Organization namel” hereby seek special permission for transporting the below cited consignment into the State of Utter Pradesh by Road/ Rail/ Air/ Waterways for from Bangalore for the requirement of School. The consignment does not have any resale value as it would be used by the School for educational purpose.
The Source of the Material is Bangalore and the destination is Lucknow.
Address of the Sender –
Address of the Receiver –
Particulars of Goods :
• LCD Equipments – 1 Number
• Value of the Goods: INR 64250/-
• 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 Utter 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.