Quary in Road Permit Form in UP

This query is : Resolved

Mohit Gupta (Querist)
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26 June 2008 If a Dealer is registered under DVAT and he send material to Ghaziabad (U.P.)for Job Work on Form 31 then after job work materil will not return to delhi, direct sold in Ghaziabad (UP) to another party as Central sale against "C" Form from Delhi to UP what is the involvement of Form 31 of purchasing party.

The purchasing party booked this purchase as central purchase but his form 31 was not involved in it for import of material from other state

what is the liability of sales tax on purchasing dea

CA. Yayati Tyagi

CA. Yayati Tyagi (Expert)
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26 June 2008 i think in such cases purchasing party can fill a f-31 and get it passed by VAT officer having jurisdiction to purchasing party.

i saw a transaction where material was carried by train in UP without passing VAT checkpost. in that case purchasing party did the same i mentioned. but in that case value of purchase was not very big.

Sanjeev Kumar

Sanjeev Kumar (Expert)
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02 July 2008 material send for job work to other state is not effected sale and thereafter subsequently sold in the same state is not effected ISS because goods not moved from one state to other(primary condition for ISS), hence it seems transaction treated as local sale. but if you are not registration in that particular state how you deposited tax??? so it's better that this case should be covered under transit sale, sale before cross the border.

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CA. O.P. Agarwalla

CA. O.P. Agarwalla (Expert)
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18 September 2008 But sir, this will also not come undertransit sale, because the sale is made after the jo work on it.

Is it possible that the purchasing dealer at UP Ghaziabad, receive the same as stock transfered as Agent and pay the tax of the same to the UP Govt.?