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Import purchase and making sales for interstate

Sridevi (Accountant) (380 Points)

03 May 2016

Dear All,

I have a question related to interstate sales of imported goods. Our Firm X is in Palanjur, Tamilnadu (which is exempted from tax) is importing goods which are cleared at West Bengal Port. We have to make a sale of the goods to a Firm Y in Guwahati, Assam. I have the following question: Can Firm X claim purchase in Tamilnadu and send the goods directly to Guwahati with dcouments (Invoice, DC, JJ Form) , and make a sale to Firm Y in Guwahati without the goods entering Tamilnadu? Does this kind of sale have to be e supported with Form E1 or E2? Kindly help me out .

But, the main point is that the Invoice has to be raised by Firm X only to Guwahati customer.

Regards

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6 Replies

Santhosh Kumar M S (TAX CONSULTANT) (82 Points)
Replied 03 May 2016

yes X can claim purchase in tamilnadu as its imported by you and in Import bill contains X firm name and address. X You can make a cst sale bill to Y and delever it with delevery form as per TNVAT Act

Sridevi (Accountant) (380 Points)
Replied 04 May 2016

Dear Sir,

Thanks for the reply, but can we send it directly to the customer in Guwahati without the goods entering Tamilnadu checkpost. and what should be informed to the Assam checkpost people.

chandra sekar (Manager-Accounts) (387 Points)
Replied 04 May 2016

santhosh kumar, what happened, yu are keeping silent for the second querry ? i too have a similar doubts.

Santhosh Kumar M S (TAX CONSULTANT) (82 Points)
Replied 06 May 2016

if the goods are caried with TN delevery challan and invoice there will be no problem in assam checkpost and u can directely delever from port it self