https://www.taxtmi.com/forum/issue?id=1224 Where delivery of goods is taken from the seller's Gujarat factory and there is no inter-state movement, the sale is governed by G-VAT rather than CST. Charging CST against Form C for such in-state deliveries is not appropriate; the assessing officer will treat the transaction as a local sale. A buyer without Gujarat registration must report the transaction under the 'purchase out of state and sell out of state' column and must obtain G-VAT registration if local supply exceeds exemption limits. en-us Sat, 30 May 2009 10:46:42 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1224 Where delivery of goods is taken from the seller's Gujarat factory and there is no inter-state movement, the sale is governed by G-VAT rather than CST. Charging CST against Form C for such in-state deliveries is not appropriate; the assessing officer will treat the transaction as a local sale. A buyer without Gujarat registration must report the transaction under the 'purchase out of state and sell out of state' column and must obtain G-VAT registration if local supply exceeds exemption limits. Discussion-Forum VAT / Sales Tax Sat, 30 May 2009 10:46:42 +0530 https://www.taxtmi.com/forum/issue?id=1224