Kindly clarify the following.
For example if company "A" is having its office/ Sores in State of Pondicherry and the material consigned to the stores by various seller are stocked in Stores situated at State of Pondicherry and then the material so received are put to use in State of Tamil Nadu. In this situation if the seller is selling the material from state of Tamil Nadu can the company "A" situated in State of Pondicherry can avail concessional CST @ 2% by issuance of "C" form or not . In the instant case, material which are consigned to store situated in State of Pondicherry and the payment has been received from the company situated at state of Pondicherry and it is only a storing point, whereas the material will be used in state of Tamil Nadu. For all practical purpose consignee address is in Pondicherry. In this situation please clarify whether C-form is to be issued based on consignee address or based on place of usage.
CAclubindia
