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Central Excise - Started By: - Krishna Kumar - Dated:- 15-2-2017 Last Replied Date:- 12-3-2017 - Sir, We have a manufacturing unit at Alappuzha and a sales depot at Mumbai. We would like transfer goods from Factory to depot .Our Marketing staff takes orders from Maharashtra. We would like to raise invoices for the transferred goods from Maharashtra. Kindly advice the procedure in detail. right from .Thanking youKrishna Kumar - Reply By MUKUND THAKKAR - The Reply = We would like transfer goods fr .....

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? Vat when selling to a customer in Maharashtra ? AM i right ?/ - Reply By MUKUND THAKKAR - The Reply = Remember basic concept of VAT and CST.. same is applicable in case of sales. as you mention that you are just doing in such transaction owner ship of goods is remain same. sales from depot to customer owner ship of goods will be change.. so what ever tax VAT/ CST same is chargeable from depot, not from your place.. - Reply By Krishna Kumar - The Reply = Sir, You mean to say that I can move the .....

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(3) (cc) of Central Excise Act, 1944, in case of sales from depot/consignment agent, 'time of removal' shall be deemed to be the time at which the goods are cleared from the factory. In other words, in case of sale from depot/place of consignment agent, duty will be payable on the price prevailing at the depot/place of consignment agent as on date of removal from the factory. Price at which such goods are subsequently sold from the depot is not relevant for the purpose of excise valuati .....

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through depot/consignment agent, there is no 'sale' at the time of removal from the factory. As per rule 7 of Valuation Rules in such cases, price prevailing at depot/consignment agent (but at the time removal from the factory) shall be the basis of Assessable Value. The value should be normal transaction value' of such goods sold from the depot at the time removal or at the nearest time of removal from factory. For example, if an assesse transfers a consignment of paper to his depot .....

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cise, i totally agree with Sri Rajagopalan Sir. And for VAT/ CST i agree with Sri Mukund Ji. VAT /CST is not applicable on of goods from factory at Kerala to Depot. And applicable VAT shall be levied on sale from depot in Maharashtra.However, there are litigation in this case. Sri Krishna Ji has mentioned in his query that the factory at Kerala receives order from the depot at Maharashtra and based on the same they send the goods to their depot. Here the law says that if customers are predetermi .....

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