We are registered under MAH VAT .One of our customers at Banglore requires us to store the goods at his warehouse in Chennai (We will be receiving the goods in Chennai via Import consignment ) and from thereof we will selling the goods to other divisions of this particular customer .My query is :
a) Can we raise invoice from Mumbai and transfer the goods from Chennai to other places in India ?
b) If not so , do we need to get registered under Tamilnadu VAT ?
Sale is interstate sale if it occasions the movement of goods from one state to another.but in your case movement of goods is not induced by sale. rather goods will be transfered to tamilnadu and sales will be effected from there itself.so this is not an interstate sale but intrastate sale.
Hence you have to get registerd in tamilnadu & accordingly raise invoice from there.You may raise invoice from maharashtra if you have a centralised billing system.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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