a pre declared consignee does not qualify for E-1 sales

Bhrigu Gera (Querist) 11 September 2009 This query is : Resolved
By the order of Supreme court, pre declare consignee will not treated as sale in transit. what is the status on this as tto consider the pre declare consignee.

culd i get the copy of this judgement.

riven

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A. A. JOSE (Expert) 13 September 2009
You may please visit the SC web site.riven

Raj Kumar Makkad (Expert) 30 September 2009
There is no such order/judgment seen vide which it may be treated that pre-declared consignee will not be treated as sale in transit. In my view ITO has done done legal action.

V.T.Venkataram (Expert) 06 October 2009
In E-1 sales. the central tax of 4% need to be paid only at the place where the consignee is taking delivery of goods.You may be wrongly quoting a judgement. Please furnish some detail like petitioner?respondents name or Name Of Judge, or date of judgement to give you a correct answer.

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a pre declared consignee does not qualify for E-1 sales

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