04 February 2010
The items are sent from HO State 'X' to State 'Y' the depot against the customer order. At depot some integration/ manufacturing work is done and thereafter the same is installed at customer site.
The items are not sold as it is, from the depot, but it is sold after some integration. In this case, this transaction amounts to inter state sale or local sale at the depot ?
12 February 2010
if a transfer is made against specific order of customer , whether via depot/branch of other state or directly to customer, will be CST sale.but if the material sent to branch/depot in normal course and then it is sold to customer, will be local sale.
CAclubindia
