What is the implication in the subsequent sale to local party for the goods received from other state Non-Presentation of E-1 form :
If 'A' of Rajasthan (Supplier) supplies goods directly to 'C' of Gujarat (Consignee) on instruction of 'B' of Gujarat (Buyer). There is no presentation of E-1 form.
Question : Can tax be charged in the invoice of sale from 'B' to 'C' ?? If any, what will be charged..VAT or CST?
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Answer Posted / abhivirthi tax and industrial
A dealer named “B” of Gujarat (Buyer) gave instructions to a dealer located in Rajasthan called “A” (Supplier).
The supplier “A” from Rajasthan raises a bill in favour of “C” of Gujarat and despatches directly to “C” and the goods were sold directly by “A”.
In this case the transfer of property for valuable consideration is between “A” and “C” and Bill raised in favour of “C”.
There are only instructions by “B” to “A” to supply goods to “C” and there is no mention in the sale bill about “B” and “B” has acted only as a mediator.
As the Bill is raised directly in favour of “C”, there is no Transit sale involved and hence the transaction is to be treated as inter-state sale and CST to be charged at concessional rate if C Form produced or at the (local VAT rate of Rajasthan) higher rate of tax as CST if C Form not produced.
Reply From:
ABHIVIRTHI Tax and Industrial Consultancy
R.R.JAGADEESAN
VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
H-63, Palaami Enclave, New Natham Road,
Madurai-625014.
Cell: 9994990599
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