Sales tax reg
JEGADEESAN
(Querist) 29 August 2011
This query is : Resolved
Dear Sir,
I wish to clarify a doubt regarding EI Sale.
Mr. A regd dealer in Tamilnadu & purchased the goods from B of Mumbai. Further A transferred the same goods directly from Mumbai to B's Customer(C) who has office in Tamilnadu.
Is it eligible to get exemption U/s 6 (2) of CST Act?
Further is it possible the goods ordered from B to deliver the same to C's godown in Kerala?
Your immediate reply will amke me glad.
R.Ramachandran
(Expert) 29 August 2011
If A (tamil nadu) places order on B (mumbai) to deliver the goods to C (at kerala), There is only one inter-State Sale from Mumbai to Kerala.
On the contrary, if A (tamilnadu) places an order on "B" (Mumbai) to deliver the goods to "A" (at Kerala) and before A at Kerala takes the delivery, endorses the documents while the goods are in transit to a party "C" (at Kerala), then the subsequent sale in transit by A to C will qualify for exemption Sec. 6(2) CST. A has to obtain Form "C" from C.
A has to give Form-C to B.
A has to obtain Form E-I from B.
JEGADEESAN
(Querist) 30 August 2011
Sir,
Thanks for your reply.
Further
A & C are having office at Chennai(TN) But B having office at Mumbai.
Here A places the order from B & deliver the goods to C 's Godown/Job Work site at kerala. But A raise the Invoice on C with Chennai Address only.
Is it eligible to get the exemption U/s.6 (2)of CST Act?
M/s. Y-not legal services
(Expert) 30 August 2011
I think, its not covered under exemption. C is office may be at chennai. But subject place, i mean his work site at kerala.. Don't take my advise as serious. Just wait our senior members may be solve you. Am also learning from this query.
