Issues related to transfer of goods from one branch to another branch within Delhi or outside Delhi

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..... GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES BIKRIKAR BHAWAN, I.P. ESTATE, NEW DELHI . No.F. 4(3)/P-II/Noti/VAT/2005/1158 Dated: 2, Dec 2005 NOTIFICATION In exercise of the powers conferred under section 85 of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as "the said Act"), I, R.K. Verma, Commissioner, Value Added Tax, d .....

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..... ver, the agent shall be eligible to claim input tax credit for taxes paid to the principal. To sum-up all intra-state transfer of goods to an agent within Delhi on consignment without payment of tax is not allowed under the provisions of DVAT Act 2004 and such intra-state transfers are covered under the definition of sale and are liable to tax as per provision contained in DVAT Act, 2004 from .....

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