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I think the hon. Shri Thomas, who is perhaps not present here, has made a representation that when premises of religious places, be the Churches or Temples or Gurudwaras or Masjids are used for holding social functions, the consideration received should not be charged to service tax. Now, though this issue does not actually relate to the Budget, I would like to assure the hon. Member that we will look into it and whatever appropriate relief I can provide in this regard, I will provide.

Sir, I will come to VAT before I go to indirect taxes. Let me begin by saying and repeating what I had said earlier that VAT is a modern, a forward looking, and a path breaking reform that the States amongst themselves actually agreed to implement. I have already submitted in the House that the VAT legislation presented for presidential assent do not conform the decisions of the Empowered Committee itself. In addition, I must clarify that there cannot be departures from the agreed list of commodities which would be subjected to 12 and a half per cent rate of Value Added Tax. The Empowered Committee in its meeting of April 29, i.e., yesterday, had considered these issues. It is very important that the legislation of the States are amended to conform to the decisions taken by the Committee itself and also to the agreed upon rates latest by 5th of May. Otherwise, it will not be possible to introduce VAT by 1st of June as suggested by the States themselves.

We have also, therefore, to take on board the question of adequate preparations in the administrative machinery before introduction of this very important tax reform. That is why I have said and I repeat that a patch work or an ill-implemented VAT will not serve our purpose. Therefore, first, we fully complete our ground work before we set a new target date for introduction of VAT.

Sir, I will now go to some of the issues that had been raised.

डॉ.विजय कुमार मल्होत्रा (दक्षिण दिल्ली): कृपया वैट के बारे में यहां स्पष्ट कर दें।