Brajesh (manufacturing) (73 Points)
09 July 2008Dear All
Dealer "A" in Haryana got a order for sale of equipment from Karnataka "B" .
"A" raises a purchase order to "C" dealer again in Haryana with a instruction to deliver goods to "B" in karnataka .
"C" raises Invoioce to " B" as consignee on a/c of "A" and deliver goods to "B ".
Is this transaction is covered as per Sec 6(2) of CST .
Ashok
(Job)
(0 Points)
Replied 09 July 2008
Impact or calcuation of tax is on the status of mtrl Ship from state & Ship to state irespective of billing address(Billing addres can b anywhere) , hence if the physical material moves interstate then only the sale will considered as CST sales/purchase.
CAclubindia
