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    <title>Procedure - Movement of goods from Delhi to Maharashtra</title>
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    <description>The movement of goods from Delhi to Maharashtra is the taxable event; when goods remain with the Delhi dealer there is no movement and VAT may be charged only upon transportation to Maharashtra. A stock transfer characterization applies only if ownership remains with the transferor, which is not the present fact, so VAT chargeability arises on movement despite Company A&#039;s single-state registration.</description>
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      <title>Procedure - Movement of goods from Delhi to Maharashtra</title>
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      <description>The movement of goods from Delhi to Maharashtra is the taxable event; when goods remain with the Delhi dealer there is no movement and VAT may be charged only upon transportation to Maharashtra. A stock transfer characterization applies only if ownership remains with the transferor, which is not the present fact, so VAT chargeability arises on movement despite Company A&#039;s single-state registration.</description>
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      <law>VAT / Sales Tax</law>
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