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    <title>Sales Tax Return Filing in case inter state purchase for own consumption</title>
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    <description>A maintenance service provider making interstate purchases of consumables received in the service location for use in rendering services (not for resale) should obtain service tax registration and comply under the service tax law; such consumable purchases do not by themselves require registration under the VAT regime.</description>
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      <description>A maintenance service provider making interstate purchases of consumables received in the service location for use in rendering services (not for resale) should obtain service tax registration and comply under the service tax law; such consumable purchases do not by themselves require registration under the VAT regime.</description>
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