CST
ARJUN
(Querist) 24 December 2010
This query is : Resolved
1.Does it requires for interstate sales to pass through entry barriers of states if more than one routes are available.
2. which date to be considered for entering purchase voucher
a) Bill Date
b) Or Date of actual receiving of goods
AMIT BAJAJ ADVOCATE
(Expert) 25 December 2010
Under The Punjab VAT Act if the goods are transported into the state through an escape route i.e route other than that where barrier has been esteblished with an attempt to evade tax then penalty u/s 51(6) or 51(7) may be initiated.
The date of actual receiving of the goods should be considered for the purpose of entering the purchase voucher in the books of accounts.
H.M.Patnaik
(Expert) 26 December 2010
Amit has explained perfectly. So, Ypu have to check up the relevant provisions from the VAT Act of your state to ascertain the position.