https://www.taxtmi.com/forum/issue?id=3504 Sale billed to an out of state buyer but shipped and delivered within Tamil Nadu is an intrastate sale; tax liability follows movement and place of delivery, not the billing address. Therefore CST does not apply, local Tamil Nadu VAT governs the transaction, and supply to an SEZ unit in Tamil Nadu is exempt from local VAT. en-us Tue, 18 Oct 2011 19:06:02 +0530 Thu, 23 Jan 2025 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3504 Sale billed to an out of state buyer but shipped and delivered within Tamil Nadu is an intrastate sale; tax liability follows movement and place of delivery, not the billing address. Therefore CST does not apply, local Tamil Nadu VAT governs the transaction, and supply to an SEZ unit in Tamil Nadu is exempt from local VAT. Discussion-Forum VAT / Sales Tax Tue, 18 Oct 2011 19:06:02 +0530 https://www.taxtmi.com/forum/issue?id=3504