I had one doubt, if a company (in Chennai) billed to Consignee (in Delhi) but shiped to buyer which is not consignee (in Delhi), Is this transaction is Stock Transfer or Interstate Sale.
14 January 2015
you are selling the goods against C form. it will be stock tfr. if recipient of goods is your consignment agent or you have yard in delhi.
But in following case study it is said that where goods were sold through branch, but buyer was known and identified before goods were dispatched from factory. Obviously this was held as inter state sales and not a stock transfer- Electric Construction and Equipment Co. Ltd. V State of Haryana- (1990) 77 STC 424 (P&H HC DB)
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