OMS SAL WITHIN THE STATE

[SURYAKANT MITHBAVKAR]

We are registered dealer in Mumbai State and willing to make sales from Delhi to Delhi where in our Customer (Consignee) and Manufacture (Consignor) situated in Delhi State.

Pl advice the chain of above sale and CST impact (Applicable) and role of E-I & E-II form.

AI Summary

Movement of goods determines tax: intra state movement triggers state VAT and local registration requirements.
Applicability of tax depends on the movement of goods; goods moving solely within a State make the sale an intra-state sale subject to state VAT, not central sales tax, and C Forms do not apply. Dealers carrying on buy and sell activity in a State where they lack habitual business presence must follow local VAT registration rules-mandatory registration if activity exceeds the local threshold, voluntary registration to claim input tax credit, and potential treatment as a casual trader for occasional transactions.