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TMI BlogAfter receipt of PO by branch from customer can I transfered the goods from factory for further sale or not? - RegX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, a) We have much more impressed / interested to read on your articles on sales tax / vat matters in various states. b) My Name is R Nageswar Rao working in HBL as a Senior Manager - Indirect taxes. c) We request your good selves small opinion requires on the following: 1) One of our customer were issued PO in the name of branch address in the Month of April 2012 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bulk quantity. 2) Respective branch not having the stocks and send an indent to factory for manufacturing purpose from one of our factory. 3) The factory produced the goods and dispatched on stock transfer basis to respective branch on piece-mill / partial shipments in May 2012 for further sale to customer. 4) After receipt the goods the branch prepares tax invoice an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d delivered goods to the customer destination and charged VAT rate. 5) As per Section 6A of CST act the branch provides F forms and same F forms we have submitted to the unit commercial tax authorities at the time of annual assessments. Please let us know the above transactions is branch sale or not as per Section 6A of CST or not? Please provide if any case law on the above issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is great help to us. Best Regards, R Nageswar Rao, Senior Manager - Indirect Taxes. - Reply By Pradeep Khatri - The Reply = Dear Mr. Rao, We have meticulously gone through your query and found that this transaction can't be treated as Stock Transfer since goods are being transfer to buyer who has raised the PO to your branch and in turn branch had raised the POs to your facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. It would be treated as pre conceived sales. It would be termed a CST sale as the buyers are pre determined. Following is the relevant judgment for your kind information. M/S. Hyderabad Engineering ... vs State Of A.P . ( 2011 (3) TMI 1427 - SUPREME COURT OF INDIA ) on 4 March, 2011 Author: H Dattu Bench: D.K. Jain, H.L. Dattu IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DICTION CIVIL APPEAL NO. 3781 OF 2003 M/s Hyderabad Engineering Industries ................... Appellant Versus State of Andhra Pradesh .................Respondent - After receipt of PO by branch from customer can I transfered the goods from factory for further sale or not? - Reg - Query Started By: - Rajavarapu Nageswar Rao Dated:- 11-6-2013 Value Added Tax - VAT-CST - Got 1 Reply - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT and Sales Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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