Dear all,
My client is into Basic Mining activity. He sends Iron Ore to a plot at Chennai Port belonging to the exporter from Karnataka. My client does not have a branch at Chennai. Iron Ore is sent thru Railway Rakes. So, the RR is a accompanying document with the cargo.
The CTD is taking a view as follows:
1. Transfer of cargo without proper delivery challans.
2. Since the cargo is sen to the plot of the exporter, the CTD is deeming it to be a interstate sale, despite the exporter is submiting Form H
3. In a situation like this whether it is mandatory for my client to be registered as a branch at the Port of Chennai?
CAclubindia
