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purchase from same state and material delivered to another state, VAT + CST

Issue Id: - 110687
Dated: 26-7-2016
By:- premchand talreja

purchase from same state and material delivered to another state


  • Contents

we are based in Mumbai, we intend to purchase some machinery from maharastra based manufacturer and supply it to customer based in Rajasthan. The material will be directly transported by manufacturer to our end customer. what are the requirements and how should we treat this transaction.

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Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 26-7-2016
By:- Ganeshan Kalyani

Sir, the provison of in transit sale is applicable in your case. Form C/E1 is applicable. Thanks.


2 Dated: 11-9-2016
By:- YAGAY AND SUN

In our view, this is not a transit sale under CST Act, 1956. Please check proviso to Section 3 (a) and 3(b) read with Section 6 (2) of the CST Act. There are plethora of judgment which says the first sale should be interstate sale. In this transaction Goods are being procured from Maharashtra based supplier and supplied to Rajasthan based customer but the middle man is in Mumbai which is in Maharashtra.


3 Dated: 11-9-2016
By:- Ganeshan Kalyani

Sir, I have replied based on practical experience. Also I will have read an article on the subject. I shall find out the same and reproduce here. We shall discuss on the same.

Sir, I also agree with you because if there are favouring judgments there are against as well. Thanks.


Page: 1

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