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    <title>VAT OR CST</title>
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    <description>Where goods move from one State to another pursuant to a sale, the transaction is an inter State sale subject to Central Sales Tax rather than local VAT. If the invoice is raised in State but the consignment is dispatched and transport documents are endorsed to an out of State consignee, the transaction aligns with an E 1/consignment sale; the seller must charge CST and may claim concessional treatment only upon receipt of the prescribed C form from the purchasing dealer.</description>
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    <pubDate>Fri, 27 Apr 2012 13:41:43 +0530</pubDate>
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      <description>Where goods move from one State to another pursuant to a sale, the transaction is an inter State sale subject to Central Sales Tax rather than local VAT. If the invoice is raised in State but the consignment is dispatched and transport documents are endorsed to an out of State consignee, the transaction aligns with an E 1/consignment sale; the seller must charge CST and may claim concessional treatment only upon receipt of the prescribed C form from the purchasing dealer.</description>
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      <law>VAT / Sales Tax</law>
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