Dear Sirs,

Apex Court's judgment in A&G Metals case had emerged a debate on the issue that whether a sale in course of Inter state trade and commerce against a sales contract made prior to the movement of goods can get the exemption of section 6(2) of the C.S.T. Act?

Para no. 11 of the said judgment speaks that "The dividing line between sales or purchases under Section 3(a) and those falling under Section 3(b) is that in the
former case the movement is under the contract whereas in the latter case the contract comes into existence only after the commencement and before termination of the inter-State movement of the goods".

I invite your valuable comments on this issue.
O.P. Agarwalla

Dear Sirs,

Apex Court's judgment in A&G Metals case had emerged a debate on the issue that whether a sale in course of Inter state trade and commerce against a sales contract made prior to the movement of goods can get the exemption of section 6(2) of the C.S.T. Act?

Para no. 11 of the said judgment speaks that "The dividing line between sales or purchases under Section 3(a) and those falling under Section 3(b) is that in the
former case the movement is under the contract whereas in the latter case the contract comes into existence only after the commencement and before termination of the inter-State movement of the goods.

I invite your valuable comments on this issue.
O.P. Agarwalla

I am working in a construction Company. My clients deduct WCT @ 4% which we have to claim as a refund after adjusting VAT payable. I come to know that in some states (like Uttrakhand)there is some rule regarding concessional rate of WCT where department allow to deduct WCT at lower rate
Further I want to know whether this rule is also there in Maharashtra and haryana so that our client will deduct WCT at concessional rate. please also specify any Rule or section in this regard.

Dear All,

I want to know whether VAT is applicable on Flex Making Charges & Flex Mounting Charges

This are used in the advertising

Regards
Hitesh Khona

Dear Expert

We have purchase a plant & Machinery from jamshedpur for our Factory in Jamshedpur.In this case can We take the credit of VAT input?

Regard
Subhash Kumar Gorai
Cell no. 9204162180
(CA Inter)

If an individual is propitor of more than one different business whose individual turnover is less than 5lacs. but agreegate of all businesses is more than 5 lacs Is that individual liable to register under VAT & CST?

In medical store we have 3-4 Branches & the accounting of the same is done at different place do we need to register the accounts office as additional place of business is it mandatory.

Respected sirs,

Can I purchase a capital goods
against form C.


Thanks

We are purchasing some material from incentive area.The same purchase,we are selling into local Market, As per the VAT Rule, We are subject to Charge VAT on Gross Profit.Ok. So Plese Guide Me Under which Rule No. of VAT this has been Cover.

IF A CONTRACTEE IN HARYANA STATE AND CONTRACTOR IN DELHI STATE. CONTRACTEE DEDUCT WCT & DEPOSIT IN HARYANA STATE AGAINST HIS WORK DONE IN HARYANA, AND GIVEN WCT CERTIFICATE TO CONTRACTOR. CONTRACTOR IS REGISTERED IN DELHI STATE ONLY.

SO CONTRACTOR CAN BE BENEFIT OF HIS WCT CERTIFICATE.