Applicability of CST or VAT, VAT + CST

[VIKAS KAPOOR]

BUYER & SELLER BOTH ARE IN HARYANA STATE, BUT THE MATERIAL IS BEING CONSIGNED TO MAHARASHTRA STATE. WE HAVE RAISED THE INVOICE UNDER E-1 SALE AGAINST C-FORM DUE . NOW BUYER IS DENYING TO ISSUE C-FORM, SAYING THAT INVOICE SHOULD HAVE BEEN RAISED ON VAT, AS THE BOTH ( SELLER & BUYER) ARE IN THE SAME STATE. ABOUT DELIVERY OF THE MATERIAL HE SAYS THAT THE DELIVERY CAN BE TAKEN ANY WHERE. IT DOES NOT ATTRACT THE SALES TAX. PLS CLARIFY , WHETHER CST OR VAT TOBE CHARGED.

Posts / Replies

[Subhash Majumdar]

No this case need not to be charge any CST/VAT only seller can charge entry tax from the buyer if goods are not exempt in said state.

[Mukesh Kumar]

I think, where the movement of the goods are from one state to another and the buyer is a registered dealer, he can issue form C to the seller. The stand of buyer at this stage, specifically when he was supposed to issue form C at the time of initiation of sale, is wrong.