Concept of sale of goods from the point of exhibition
One of my client is a garment manufacturer at ludhiana (Punjab) . He wants to send the garments to Zirak pur also in Punjab for exhibition and sale from that place. Now my question is that,how ca n we send the garments to that place and sale from that place. can we show that place as additional place of business after amending the registration.Kindly let me have your expert opinion in the matter. ANSWER Facts of the Case: A per registered in Ludhiana (Punjab) wants to make a sale from within Punjab but from an exhibition that is a place other than the registered POB . Law applied: If a taxable supply is made from a place other than the registered POB the same shall be registered and treated as additional POB. Interpretation: The 2 cases shall have following implications : Case 1: Other place is registered as additional POB. 1. Movement from factory to other place shall be made against challan since this is not a taxable supply. 2. When t...