TRANSIT SALE U/S 6(2) OF C.S.T. ACT 1956

raajjhesh (mgr) (40 Points)

21 March 2010  
  1. Dealer started transport division under the same legal entity. The transport division is engaged in transportation of DEALER’S own traded goods as well as goods of other dealers.
  2. Dealer is doing major turnover of sales in transit sales u/s 6(2) of C.S.T. Act 1956, for the goods which attract vat of 4% in Maharashtra, and whereas in other states the same product attracts 4% - 12.5%..
  3. Dealer is purchasing goods from the state of Maharashtra to be consigned to branch at another state address, which is property, bought by DEALER, in  another state, and which is not registered under any sale/vat act of the state.  Address provided so that supplier can raise the invoice against C.S.T. 
  4. Dealer has taken the delivery through his own transport division and by endorsement of L.R. “Please Deliver goods of this consignment to xxxx xxxx” goods are sold inter-state from same Vehicle and same quantity.
  5. Whether  these sales are exempted under section 6(2) of c.s.t. act.

 

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