Our one customer who is registered in Maharashtra but want to goods purchase in Punjab in name of his retail agent because he is not registered in Punjab and want to issue Form-C from Maharashtra where he is registered. when I refused this transaction he is refering this rule:
Please refer Rule 12 sub-rule 6 of CST (Registration and Turnover) Rules.
“Form C referred to in sub-rule (1), or as the case may be, Form F referred to in sub-rule (5) shall be the one obtained by the purchasing dealer or, as the case
may be, the transferee in the State in which the goods covered by such form are delivered.
[Explanation- Where, by reason of the purchasing dealer not being registered under Section 7 in the State which the goods covered by Form C referred to in
sub-rule (1) are delivered, he is not able to obtain the said form in that State, Form C may be the one obtained by him in the State in which he is registered
under the said section.]”
I am still not convinced with this but want to know your opinion.. please advice...
CAclubindia
