Is e sugam is required for this transaction, eligible to receive c form
SRIDHAR
(Querist) 01 February 2013
This query is : Resolved
Our client located at Andhra Pradesh. He has to send the material to his customer located at your state (Karnataka). And His vendor also located at your state (Karnataka). He will plan to deliver the goods with his vendor (located at Karnataka) to Customer (located at Karnataka). His vendor will bill to his name on Andhra Pradesh (Buyer) and delivered to customer name at Karnataka. 1) . In this transaction is it E-sugam is necessary. 2). The Supplier (of AP) to eligible to receive the C form from the Customer located Karnataka 3). Can the Supplier to issue C form to his vendor located at Karnataka. Please advise the above, to enable us our client can do the transaction smoothly.
R K JAIN
(Expert) 01 February 2013
C form can be issued for inter state sale. There must be physical movement of goods from one state to another state. In your case there is no physical movement of goods from one state to another state. Goods remained in the Karnatka only. So this is not inter state sale and form c can not be issued. It will be intra state sale with in the state of Karnatka.
H.M.Patnaik
(Expert) 01 February 2013
This is a case of "Sale in transit" under the CST Act and involves three dealers having valid CST Regn. in more than one state.
In the instant case last purchaser will issue "C" declaration form, besides E-I & E-Ii declarations will be issued respectively by the original supplier in A.P. and intermediate party in Karnataka .
Raj Kumar Makkad
(Expert) 02 February 2013
Nothing to add more as the query has already been resolved.
