Case Law Details
Case Name : M/S. Hyderabad Engineering Vs State Of A.P. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Parmod K. Bansal, Advocate
M/S. Hyderabad Engineering Vs State Of A.P. on 4 March, 2011 (Supreme Court of India)
Background
- While inter-state sales are subject to CST; intra-state sales are governed by respective State VAT legislation’s.
- Stock transfers to a branch outside the State is not subject to either VAT or CST. H
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Dear Sir,
I seek some clarifications, kindly advice.
1. I am panning to register my company in Bihar ( Sole Proprietorship) . Fortunately, I meet my client in TN and agree to sell from my Bihar company. My company deals with Structural steel, made of Iron and Steel. I am buying this product made of Iron and Steel from Uttrakhand factory by paying the ED @ 12.5%, CST @ 2% against C Form. Now I add my profit margin and sell to my client at TN.
1. Kindly educate the tax part, which I will add in the Tax Invoice.
2. As registered in Bihar, to issue Road Permit, I have to pay the Entry tax. Is this correct. Will client pay this part additional?
3. If I have deposited the Entry Tax in Bihar and again charging CST as it is Inter state sell, (the client at TN) , CST will be 5% additional. Will this be adjusted with the VAT / Entry Tax paid?. How much?
4. In case, in the above point on 3. client is registered dealer in TN and issues C Form, CST charged will be 2% only..
I am interested to learn how to bill and make the Tax Invoice Sir. Can you provide working excel sheet.
Regards
Dear Sir
We are in Mumbai base e-commerce business.
1 We create saprat Branches State Wise.
2 We transfer the good from HO Mumbai to Branch against 4% BT.
3 Custer place the order on portal example on Flipkart.
4 Suppose customer is from Delhi than we make the bill from Delhi
Branch & Send the material to final Customer against Local VAT.
Irrespective of that.
1 If we show God-own in Delhi & transfer the material from HO Mumbai to Delhi, even than I have to pay 4% BT.
2 If customer place the order from Delhi we generate the Invoice from
Mumbai against 2% CST but actually we deliver the product to final
customer from Delhi.
Kindly guide us in that matter.
Regards
Imtiyaz Shaikh
Mob. No. +91-9029942223
e-mail id :- imtiyazahmadshaikh1985@gmail.com
Dear Sir
We are in Mumbai base e-commerce business.
1 We create saprat Branches State Wise.
2 We transfer the good from HO Mumbai to Branch against 4% BT.
3 Custer place the order on portal example on Flipkart.
4 Suppose customer is from Delhi than we make the bill from Delhi
Branch & Send the material to final Customer against Local VAT.
Irrespective of that.
1 If we show God-own in Delhi & transfer the material from HO Mumbai to Delhi, even than I have to pay 4% BT.
2 If customer place the order from Delhi we generate the Invoice from
Mumbai against 2% CST but actually we deliver the product to final
customer from Delhi.
Kindly guide us in that matter.
sir,
we are having factories in Telangan & AndhraPradesh of same name.we have purchase some capital goods to AP from telangana & issued c form against CST purchase APVAT Act.After few months,the above capital goods can be tranfered from AP to Telangana factory how?
sir,
we are manufacturing fabricated structures at Andhra pradash state and sending to our branch at CG state through branch transfer through F form. Can i avail input tax credit carry forwad / refund on stock tranfer items on my purchase at AP state. please advise.
How the billing would be done in this case…?
if the company is paying CST when doing the branch transfer then when the material is transferred to customer is VAT also applicable at that time?
Whether goods are transferred from one branch to another branch when this goods were recived/procurred by inter state purchases .
Is it allowable or not .
sir,
we have one unit at Bangalore(machine builder) and another unit pune same name and style. we have received order from pune unit worth of Rs. 1000000/-for supply of machine.
Bangalore unit has been done manufactured the machine and ready for desp.
can we rise the sale invoice charging 2% cst against ‘c’ form
or we have to do through stock transfer.
we ready to charge 2% cst send the the machine to pune
pl inform me what law says
in this stock transfer compulsory?
hemanth
9448184348
we have made the branch transfer as interstate sale and pay 2% CST and submitted the form c instead of input reversal . now we can made the correct input reversal and pay the penalty but we are unable to submit the form F due to form C already submitted . is there ay case law in support for the same . Please guide
Sir
I Have One query,
If Mr A purchases say oil under High Seas and the said material is kept in Bond and after paying duty the same is sold under consignment against form f with the condition of Ex-Port where material is Landed & lying at the time of consignment sale. The consignee i.e other sates party collects material from the port on their own, is such transaction is allowed under Maharashtra Vat Act and CST Act under sec 6(a1) as brannch transsfer/consignment sale.
Dear Sir
For stock transfers to other state waybill required or not,
Kindly know the requirement
With Regards
M. Chalapathi
IS THEIR CASH DISCOUNT PROVISION IN BIHAR AND JHARKHAND FOR CONSIGNMENT SALE(STOCK TRANSFER SALE ) BEFORE LOCAL STATE VAT
Dear sir,
I have some query related to C+E1/E2 transaction (section 6 (2) that if bill raised to head office then can we received form C from banch office situated in another state . For example : we purchase a material from surat and while goods in transit raised a bill to a buyer whose head office situated in mumbai and head office has a branch office in punjab where they further sell the goods to another party in punjab then head office issued C form from punjab branch under punjab state to us.so my query is can we avail credit of form C received from punjab office and to whom we should send E-2 form as we registered in delhi state. Please provide suggestion and relevant case study & section under CST Act to my mail id: pavank.bharadwaj@gmail.com
Hi,
Can you please guide, in case party from delhi to whom we have raised the invoices against the C Form and Charged 2% CST and for which the party has also issued the C Form and he him self has collected the material from mumbai office.
But during VETO audit, the officer is asking for Lorry receipt. We have taken the indemnity from the customer that material is collected by them from Mumbai office, but still office has levied the penalty interest and asking us to remit the balance tax at full rate.
Is there any case law in support of the same ? Please guide the further line of action.
Regards,
CA Samir Makwana