cst form 'c'

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ramarao.k.s

ramarao.k.s (Querist)

25 August 2008 My company is in Chennai. I received one order from Bangalore but the material despatching place is Hyderabad.
(1)Is it possible to raise invoice from channai with ED & Sales tax against form 'C'.
(2)From where i have to collect form 'C'
(3)Is there any other formalities are there for taxation and road permits?

Ranjit Ahluwalia

Ranjit Ahluwalia (Expert)

26 August 2008 ED invoice has to be raised from the place from where the goods are removed. You may raised ED Invoice from Hyderabad and charge CSGT @ 2% agasint C form. C form has to be recovered from your customer. Your customer shall provide Road permit (like st 38 form) to allow entry of goods into Banglore.

CA. O.P. Agarwalla

CA. O.P. Agarwalla (Expert)

18 September 2008
Section 4 of CST Act:-
When is a sale or purchase of goods said to take place outside a State.-
(1) Subject to the provisions contained in section 3, when a sale or purchase of
goods is determined in accordance with sub-section (2) to take place inside a
State, such sale or purchase shall be deemed to have taken place outside all
other States.
(2) A sale or purchase of goods shall be deemed to take place inside a State,
if the goods are within the State-
(a) in the case of specific or ascertained goods, at the time the contract of
sale is made; and
(b) in the case of unascertained or future goods, at the time of their
appropriation to the contract of sale by the seller or by the buyer,
whether assent of the other party is prior or subsequent to such
appropriation.
Explanation.-Where there is a single contract of sale or purchase of goods
situated at more places than one, the provisions of this sub-section shall apply as
if there were separate contracts in respect of the goods at each of such places.

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