C form & Procedure
YASHPAL RAWAT
(Querist) 18 February 2010
This query is : Resolved
1.If vendor in Maharshtra send bill in the name our Office in UP and dispached goods in our depot in another state Bihar. so C form will be issued by which state.
2.If vendor send bill in the name our Office in UP and dispached goods to Job worker in another state Bihar and after converting in to Finished Goods , the Goods will dispached from Job Worker location to our depot in Punjba . so C form will be issued by which state and what will be the procedure for purchase & stock transfer.
Dr.Anjani Kumar Vaidyasen,09431271130,Patna
(Expert) 21 February 2010
Dear Sir,
The goods are dispatched in your firms name with TIN/UP sales tax number so that it is your liability to send C form from your local DCCT office.
Second There is a provision under commercial taxes act and a prescribed FORM is available for transfer of goods from one place to another place.
Thanks
YASHPAL RAWAT
(Querist) 22 February 2010
Thanks Sir for ur reply but one more question that while good are being taken to another State in Bihar so Govt. Staff will not ask at border/Chungi that how can you enter these goods in Bihar as bill/TIN is in the name UP Office .
APARNA NANDAKUMAR
(Expert) 24 February 2010
Section 3 and section 8 of CST Act have to be read together for this purpose. the very esnce of CST Act is physical movemnt of goods inter-State in pursuance of a contract of sale. Hence in your case there is a physical movement of goods from the State of maharashtra to the State of Bihar in puruance of a contract of sale. Hence the C form has to be issued by the purchaser at State of Bihar only because the goods do not come to U.P.
Similarly, when the finished goods move from State of Bihar to the State of Punjab, for the purpose of resale within the State of Punjab, the C form has to be issued by the purchaser in Punjab.
The question of stock transfer will arise only if there is in an Interstate movement of goods in pursuance of a contract of sale from Maharashtra to your office at U.P. and thereafter from your office at U.P. to your depot in Bihar.
