Our factory premises is registered Under MP Vat, however our Head Office is in Mumbai. Now my query is if the goods purchased in Mumbai should charged with CST or Vat. We have only registered under MP Vat. Will it be charged on the basis of Delivery Address or as per TIN Registered ?
25 August 2013
You are registered in MP only.In Mumbai a purchase can not be made by referring to MP TIN no.If the goods are consumed in Mumbai only,as you say in the second note,let the invoice be addressed to the Mumbai address only.As the delivery is also taken locally it can not become an interstate sale.If the goods are sent to MP,then MP address and TIN no are to be quoted in the invoice... ....mjk