The empowered committee of state finance ministers on VAT will again meet on April 23 to sort out tax structures on local items and other pending issues.

"We will be meeting on April 23 to discuss about very small items which are local in nature," the committee's chairman Asim Dasgupta said after its meeting to fix the value-added tax deadline in New Delhi on Tuesday.

Although a majority of the states broadly agreed to implement VAT from June 1, there were many issues that were yet to be resolved in Tuesday's meeting.

The states are yet to chart out the local items which would be taxed at differential rates.

Moreover, issues like refund on credit for taxes paid on inputs were yet to be decided. The proposal of refund after nine months was opposed by industry and trade bodies as it would block their working capital.

Other points on administration of VAT and the stringent provisions which were not acceptable by traders may also be taken up.

The meeting would also consider the differential rate in respect to Haryana, which already has a 10 per cent VAT for manufacturing and trade sectors.