AMIT BAJAJ ADVOCATE

To constitute interstate sales one of the basic requirement is that there should be sale. If a person sends goods outside from its state to its  branch office in another state then it is not sale because you cannot sell goods to oneself. Similarly if a dealer sends goods to its agent in another state who stocks and sells goods on behalf of the dealer, such agent is called consignment agent and such stock transfer is also not considered as interstate sales since there is no sales involved in it, sales will take place when such agent will sell goods. But to prove such stock/branch transfer, F form is required to be produced as proof.