it is hereby clarifying that branches in various states other than the branches of same state where registered office is situated must go for new VAT registration under the respective State VAT Act and said sales effected in the various branches in different states shall pay the out put tax on their taxable goods sales vice versa if the said branch has purchased any intrastate/local purchases with in the jurisdiction of the said state they may claim input credit of effected purchases and subsequently if the branches are located with in the state limits of  main registered office, then VAT registration obtained from the place of registered office will be same to all the branches of the said state and effected purchases by all the branches and sales of all the branches may be clubbed with one return and can claim input tax credit and resultant output tax is payable as applicable.

if any branch transfers with in the state effected there is no change in claiming of input tax whether it is of lower rate of tax or higher rate of tax.

if any branches situated in different states transfer any stocks mutually of the purchases effected in the local jurisdiction ,then goods at higher rate of taxes are made ineligible for claiming input tax completely and the said state shall collect the purchase tax for the said stock transfers................................