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    <title>OMS SAL WITHIN THE STATE</title>
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    <description>Applicability of tax depends on the movement of goods; goods moving solely within a State make the sale an intra-state sale subject to state VAT, not central sales tax, and C Forms do not apply. Dealers carrying on buy and sell activity in a State where they lack habitual business presence must follow local VAT registration rules-mandatory registration if activity exceeds the local threshold, voluntary registration to claim input tax credit, and potential treatment as a casual trader for occasional transactions.</description>
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      <law>VAT / Sales Tax</law>
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