25 May 2015
Seller is in Mumbai. Buyer in Kolkata. Agreement between seller and buyer to sell a vessel, but delivery is outside india to the representive of Buyer. Is CST applicabl?
27 May 2015
This is inter state sale from one state to another u/s 3 (a) of CST Act. Further I belive this is not the case of export or sale in the course of export or penultimate sale as there is agrement between seller & buyer residing in india.Delivery outside india in this case is just be treated as another export.