LEARNER
1089 Points
Joined November 2008
Hi,
As per the provisions of CST Act, a transaction is considered as Interstate sale, if the sale has occasioned movement from one state to another....... . Hence, when goods are moved from one state to another for despatch to an identified buyer, it will be treated as sale (though those goods are moved to a branch in another State through which invoice would have been raised.)
By virtue of Section 3, the state from which the movements would have started will be the appropriate jurisdiction for levy of tax and accordingly CST is payable.
Unless, a detailed review is made by the department, they may not come to know about such transactions. Since you would have paid tax in the other State, issue Form-F and hope for the best.