I am registered dealer in AP . I am making a sale to a Customer whose Invoice address is AP but delivery address is Delhi . Will CST be calculated . I reckon the deciding factor for deciding whether CST / VAT is the movement of goods . If Delivery address is a state which is different from the state from which the movement of goods commences then it is a interstate sale and CST will be calculated . This has nothing to do with the Invoice address state
Another scenario can be taken wherein a registered dealer in AP is making movement of goods to a Customer in Delhi but the Invoice for the same is sent to Customers AP address . In this scenario only VAT AP will be calculated since there is only an Intrastate movement of goods
The CST Act says that :
A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase- (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. Please guide me
CAclubindia
