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    <title>Stock Transfer To Godown Without Payemnt Of Duty</title>
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    <description>Manufacturers must obtain Commissioner permission to store finished goods outside factory premises in exceptional circumstances; ordinarily excise duty is payable on clearance from the factory for both sales and stock transfers, and permissions to defer duty are unlikely for storage in locations under different Commissionerates. As alternatives, obtain Commissioner permission where justified or secure a destination godown and dealer registration and effect a stock transfer with subsequent sale; VAT implications must be handled separately.</description>
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      <description>Manufacturers must obtain Commissioner permission to store finished goods outside factory premises in exceptional circumstances; ordinarily excise duty is payable on clearance from the factory for both sales and stock transfers, and permissions to defer duty are unlikely for storage in locations under different Commissionerates. As alternatives, obtain Commissioner permission where justified or secure a destination godown and dealer registration and effect a stock transfer with subsequent sale; VAT implications must be handled separately.</description>
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