Entry tax query

Hi,

We have not registered in ANY VAT because we are dealing in fresh vegetables.

Now, We have plan to import three machinery for our three projects in three location in india ( Himachal, Gujarat, Andhra Pradesh).

Our registered office in Delhi as per ROC.

Now, I am thinking to raised three invoices of Branch transfer :

one party is : ABC Pvt. Ltd.

Address : (Delhi)

Second party : ABC(Shimla) / ABC(Surat) / ABC(Hyderabad)

Is Entry tax applicable in case of branch transfer in these states?

As per my understanding Branch transfer is not covered under sale for VAT purpose.