I am receiving ice creams from Banglore through bus transport along with sales invoice by paying CST and all. I am selling those ice creams in chennai schools as a sole trader by opening stalls and my turnover will be around Rs. 3 Lakhs per annum. And I am not going to make any sales out side Tamilnadu. My Queries are... 1) Do I require to register under TN VAT? (My turnover is less than Rs. 3 Lakhs p.a.) 2) Do I require to register under CST? (I am not going to make any sales outside Tamilnadu) 3) If I am not require to register under both TN VAT & CST, Do I require to get municipal license to sell the ice creams in schools?
06 March 2009
yes because even if you import something from other state, goods to be sold within sale you are liable to get registered under cst and hence under vat.