04 February 2017
A is the importer registered under excise in Mumbai has imported the goods. It has transferred the goods to the its branch B in Gujarat under form H of CST Act. B is also registered as importer and dealer in Gujarat separately.
C purchased goods from B and B issued the gate-pass which mentions its dealer registration no of Gujarat for the purpose of passing the credit.
Please guide me the whether C is First stage dealer, 2nd stage dealer or 3rd stage dealer.
CAclubindia
