GOODS DELIVERD IN DELHI BUT TO BE TRANSPORTED TO OTHER STATE

SUBHASH SHARMA (Querist) 11 May 2010 This query is : Resolved
GOODS SOLD FROM DELHI AND CUSTOMER WHO BELONGS TO OTHER STATE TAKES THE DELIVERY IN DELHI AND PROVIDE C-FORM.
CAN WE TREAT THIS SALE AS A CENTRAL SALES TAX.

DEPARTMENT OF TRADE TAX, DELHI DOES NOT TREAT THIS SALE AS A CENTRAL SALES AND ALSO REFUSED TO ACCEPT THE C-FORM.

KINDLY ADVISE.

SUBHASH SHARMA
ADVOCATE
M-9891338895

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AMIT BAJAJ ADVOCATE (Expert) 11 May 2010
To constitute an interstate sale the transaction of sale must be such that it occassions the movement of goods from one state to another state. If the movement of goods from seller to purchaser terminates within state it wont be an inter state sale.

However if the delivery of goods is given to transporter for transmission of goods to purchaser, it will be deemed as interstate sale even though the movement of goods ends in the same state.

soumitra basu (Expert) 12 May 2010
In my opinion and in the given facts and circumstances of the case, the sale shall be treated as local sale but not inter state sale.

Sumit Batra (Expert) 13 May 2010
It is essential that the goods are physically transferred to the buyer in the state to which he belongs. Since you have delievered the goods in Delhi, the sale will be treated as Local Sales.

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