Case LawORDER NO. 07/WBAAR/2018-19
GKB Lens (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- May 30, 2018
- Type:
- Advance Ruling
- Members:
- VISHWANATH AND PARTHASARATHI DEY
Subject
Valuation on goods supplied to the branches in other states
Valuation
Summary
The Applicant is stated to be a Re-seller and Importer of Sun Glasses, Frames, Lenses, Contact Lenses, etc. having Head Office in West Bengal. Goods, namely, Optical Lenses and Frames for Spectacles and Accessories, are transferred from the Head Offi…
Judgement
1. The Applicant is stated to be a Re-seller and Importer of Sun Glasses, Frames, Lenses, Contact Lenses, etc. having Head Office in West Bengal. Goods, namely, Optical Lenses and Frames for Spectacles and Accessories, are transferred from the Head Office in West Bengal to its branches in other states. Advance Ruling has been sought on whether such goods supplied to the branches in states ot…