11 May 2012
My query is that If my customer is in maharashtra and he has given the PO to me but he has mentioned the delivery of goods has to deliver to his customer which is situated outside of maharashtra. Then while making the invocie consignee is his customer and buyer is my customer. And the goods are directly transfer from my factry to consignee place. Menas movement of goods is to other state. Which duty shall I charge to my customer VAT or CST while making the invoice? If the VAT, then please give me any circular ref no or section nunder the vat act or if the CST, then also please give me any circular ref no or section under the CST act. Please respond on urgent basis.
14 May 2012
Sales Tax is based on movement of the goods. In the case mentioned by you, CST is applicable. For circular/section, you dont need to go so far- just refer the principle laid down in Section 3 of the CST act,1956.
CAclubindia
