24 November 2011
Any inter-state movement of goods between branches would normally be a "Branch Transfer" where the receiving branch in the other state issues a F-Form under the CST Act to the dispatching branch. In case of Branch Transfer, there will not be any VAT liability if duly supported by the F-Form. If the receiving branch fails to give the F-Form, then the liability will arise for the dispatching branch and the transaction will be treated as an inter-state sale.