ASHUTOSH PANDEY (Asst.Manager Accounts) (63 Points)
30 December 2013Dear All,
We are repairing business of Electronics Goods ,based at Noida.If we are doing repairing of goods sent from delhi or other than UP .
Form F is required for that ? if yes ,then why.If no ,then why not.
please help me in this issue.
Regards
Ashutosh
B.N.Dharmendra
(Senior Manager Indirect Taxation)
(136 Points)
Replied 30 December 2013
Section 6A(1) in The Central Sales Tax Act, 1956Incase of manufacturer or trader the following will apply : Section 6A(1) in The Central Sales Tax Act, 1956
If a person sends goods outside from its state to its branch office in another state then it is not sale because you cannot sell goods to yourself. Similarly if a dealer sends goods to its agent in another state who stocks and sells goods on behalf of the dealer, such agent is called consignment agent and such stock transfer is also not considered as interstate sales since there is no sales involved in it, sales will take place when such agent will sell goods. But to prove such stock/branch transfer, F form is required to be produced as proof.
Since u r into purely service business u can use delivery challan (In TN Form-JJ is used) and mention that " The material is sent for Service purpose only not for Sale "
Dharmendra
CAclubindia
