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Vat sale and purchase

CA Sanjay Jha (ACCOUNTS MANAGER) (914 Points)

14 April 2012

a dealar is registered in delhi.

my question is

dealar registered in delhi purchase a good in banglore with vat and sale directly sale in banglore.

my mean is good purchase local vat from banglore and sale in banglore local with vat .

is it possible.

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7 Replies

Devendra (Chartered Accountant) (4775 Points)
Replied 14 April 2012

Does the dealer have an additional place of business in Bangalore?

Harshal Fifadra (Chartered Accountant) (1489 Points)
Replied 15 April 2012

If the dealer has an additional place of business in Banglore then VAT of the Karnataka state can be charged on it and then it can be sold with the TIN NO of the Karnataka State

If the dealer does not have any additional place of business in Banglore then it would be Inter state sales and hence accordingly CST would be applicable ..

Ok ...

1 Like

tme s limted,bt drms r unlmtd (Mba ( fin.) Ca final Student) (257 Points)
Replied 15 April 2012

no it is not possible , a dealer is registered in delhi, so purchase from banglore would be retail sale(because he doest nt have banglore tin) and same sale should be inter state sale

rgds

kundan

shibu (Accountant) (325 Points)
Replied 15 April 2012

the dealer belongs to Delhi. His sale and purchase from banglore will be an interstate sale/purchase. Not necessary goods should cross state boundaries. Check document of title to goods. Dealer in Delhi should pay CST and collect CST on purchase and sale.

Namrata Joshi (Trainee) (44 Points)
Replied 16 April 2012

if dealer registered in rajasthan purchase goods from banglore and sale in delhi. he didn't get tin no. in delhi. when he sale goods at delhi which tax charged on customer. vat or cst ?