X is a dealer in Punjab registered under CST Act.
X has no branch in Delhi.
Can X take goods out of Punjab to Delhi in his own name and then sell them in Delhi?
If yes, will this be an inter-state sale or local sale within Delhi?
Shivani
Shivani (Learner) (1881 Points)
10 June 2013X is a dealer in Punjab registered under CST Act.
X has no branch in Delhi.
Can X take goods out of Punjab to Delhi in his own name and then sell them in Delhi?
If yes, will this be an inter-state sale or local sale within Delhi?
Shivani
B.N.Dharmendra
(Senior Manager Indirect Taxation)
(136 Points)
Replied 10 June 2013
When u want to transfer the goods to another State in your name Its called Stock Transfer against Form-F, u need to open a branch with Registration in Delhi ST Deptartment and include the Product in the Branch Certificate otherwise, if you dont want to open a branch then appoint an Consignment Agent by signing an agreement its also called as Stock Transfer against Form-F on Commission basis and you can make CST sale in Delhi.
Why u want to take the goods to Delhi and sell it there?
Dharmendra
CAclubindia
