Actually, We purchased materil wihtin state and paid tax 
that is called Input Tax 

Exm. (Input Tax)-Mobile Purchased in Haryana for Rs. 2000/ 
and Vat Tax 4 % total Cost Rs. 2000+800= 2800 (800/ is 
Input Tax)

Exm. (Output Tax)Mobile Sold of Rs. 3000/- & charged vat 4 
% taotal collection rs. 3000+1200= 3200 (1200/ is output 
tax)

Vat Payable = Output vat  -  Input Vat
            =       1200  -   800
VAt Payable is Rs. 400/-

Please leave your comment

Thanks

as shishupal posted answer in that example he did an
calculattion mistake 


i.e.,
purchase 2000+ input tax@4% 80 = 2080  (total cost)

sold 3000+ output tax@4% 120 = 3120  (total collected from
customer)


vat payable = output vat - input vat
            =120  -   80 = 40


total profit = 3120-40-2080 = 1000 RS

The question is about the input vat and out put vat. His 
intention to know when the input and out vat accounts will 
be created. But you both answered an assumed question. The 
question or answer should be clear and accurate.

I made a calculation mistake toward Input vat & Output Vat


Mr Bharat is right

Sishupals calculator did a mistake. instead of 4% 40% was 
taken in both the cases