Understanding Form F: Evaluating Stock Transfers vs. Inter-State Sales under VAT and Sales Tax Laws.

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Full Text of the Document

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....Issuance of Form F - Stock transfer or not - If regularly the goods are not offloaded at the agent’s premises or directly sent to the buyer that could be another pointer to inter-State sale because such repeated transactions cannot be described as a co-incidence. But one circumstance by itself may not be sufficient....