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CST Act
BY CA JANAK VAGHANI
commerce
payment or for any other valuable consideration and includes following deemed sales;-
a works contract;
(v) the supply of goods by any unincorporated association or body of persons to a member thereof for
(vi) a supply, by way of or as a part of any service or in any other manner whatsoever, of goods, being food
or any other article for human consumption or any drink(whether or not intoxicating), where such supply
or service, is for cash, deferred payment or other valuable consideration,
commence or terminates
a result of sale and then sale by transfer of document of title to the goods
Even inter-State movement of goods is otherwise then sale say branch transfer
and sale is effected by transfer of document of title to the goods then it will be
an inter-State sale
State then
Certain Issues
Inter-State sales between dealers in same State
possible?
goods
goods
it took place
after and was for the purpose of complying with the agreement
H form mandatorily.
export
Certain Issues
Whether it applies to sale of goods at shops outside the custom area?
Whether it applies to sale at Free Trade Zones?
Whether high seas sale is possible when the goods are in Bond?
Whether Air way bill is document of title to the goods?
What are the evidences to prove high seas sales?
Sale of Goods to ocean going ship or airlines for service of food to the
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