20 February 2013
A dealer purchased good from B. Both are in Maharashtra & vat tax is applicable. A paid 5% vat to B. A sold above goods to C in Hariyana, when good s in transit & not collected CST because of sales made against E1 from.
Above transaction is correct as per goods in transit rules? Can A sold goods to C against E 1 from. (Goods purchased in maharashtra & sold when goods in transit within Maharashtra )
23 February 2013
In my opinion it is not allowable . If original movement is within Maharashtra Only CST Act will not be applicable. And provision of Transit Sale is in CST Act.
Cst Act is applicable if and only if goods crosses state boundry