jurisdiction under VAT

[Hemma Goyal]

My head office is situated at Nagpur and have depots in different states of india, we are writing on our invoice 'Subject to Nagpur Jurisdiction', but as we receive purchase order at our depot and also supply material from the same depot, thus how can I claim that it is subjected to Nagpur jurisdiction, as i want to file all the cases at Nagpur district court, what changes I am able to do on my invoices so that i am able to cover the jurisdiction at nagpur inspite of supply of material from various depots. please advice. Hemma

[Guest]

To the best of my knowledge the jurisdiction should be at site level i.e. your depots and not at your head office.

AI Summary

Jurisdiction for VAT disputes depends on the site of supply, not an invoice clause assigning a head-office forum. Jurisdiction for VAT/CST disputes is determined by the location of supply and related transactional acts at the depot or site, not by the taxpayer's head office; an invoice clause stating 'subject to Nagpur jurisdiction' cannot, by itself, confer Nagpur jurisdiction over supplies made from other depot locations.