20 October 2011
Mr. Sunny, The assessee(A) has appointed an agent and fixed commission % also.But,you also say that he just stores goods on behalf of A.Although A has taken some deposit from the agent he is not permitted to sell your goods.He is only a caretaker. Your A is selling his goods by himself.In this situation the A can neither sell nor send on stock transfer his products to the appointed agent. A has to open a branch of his own in another state and register it under the VAT law of that state.Then he can send the products to his own branch on stock transfer and do the sale.The branch in other state has to send 'F' form.