20 February 2013
ABC LTD is a construction company. ABC LTD has a branch in WEST BENGAL , JHARKHAND , ODISHA . ABC LTD got works contract job from Larsen & Toubro ltd in Jharkhand and material supply job from Tata Steel Ltd in jharkhand. For works contract job ,to purchase the material from outside state ABC LTD use the own waybill and for material supply job , to purchase the material from outside state ABC LTD use the waybill of TATA STEEL LTD. Both the above purchase are CST purchase. Please inform me , which CST purchase to be consider in Jharkhand vat Return.
20 February 2013
Dear, This contract for the state of Jharkhand,you ahould be obyed the state sales tax rules.Any purchases made out of state will be considered as central purchases for this branch at jharkhand.Further about the way bill means the declaration of materials in the transit.
05 March 2013
Mr Ramen ghosh, Your query is not properly worded. However, I understand it like this : That M/s ABC Ltd got a contract of pure labour work from M/s Tata ltd and full contract from M/s L &T ltd. In the case off labour work contract M/s Tata Steel Ltd would supply all materials to you and they will also issue way bills for their purchases.This is not your purchase and you(ABC) need not declare in the return. Whereas,in the case of L&T contract both material and labour are supplied by you. Therefore these are purchases of ABC and they have show it in their returns.....mjk