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    <title>Movement of goods - Applicability of CST or VAT</title>
    <link>https://www.taxtmi.com/forum/issue?id=1669</link>
    <description>Movement of goods determines applicability of local VAT or CST; where movement and occasion of sale both occur within the same state, the transaction may be treated as a local VAT sale rather than a CST sale. The facts indicate delivery in Delhi to a dealer holding goods for a Maharashtra purchaser, so local Delhi VAT may apply. The issue is controversial and open to contrary views. A related question about documentation for subsequent interstate movement is raised but not answered.</description>
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    <pubDate>Thu, 24 Dec 2009 22:35:29 +0530</pubDate>
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      <title>Movement of goods - Applicability of CST or VAT</title>
      <link>https://www.taxtmi.com/forum/issue?id=1669</link>
      <description>Movement of goods determines applicability of local VAT or CST; where movement and occasion of sale both occur within the same state, the transaction may be treated as a local VAT sale rather than a CST sale. The facts indicate delivery in Delhi to a dealer holding goods for a Maharashtra purchaser, so local Delhi VAT may apply. The issue is controversial and open to contrary views. A related question about documentation for subsequent interstate movement is raised but not answered.</description>
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      <law>VAT / Sales Tax</law>
      <pubDate>Thu, 24 Dec 2009 22:35:29 +0530</pubDate>
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