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Input credit on stock transfer

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 June 2011 Dear Experts,

Kindly let me know that whether input tax credit can be availed on purchases for stock transfer from West Bengal to Assam.
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CS Bijoy

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CS Bijoy (Expert)
01 June 2011 According to me stock transfer means transfer from one branch to another branch of the same organization no duty is required to pay and only one particular form is required to obtain by the transferee branch.
The duty paid by the transferor branch at the time of purchase can be availed by the transferor branch.
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