21 January 2013
This form is to be issued by the selling dealer who makes the first inter-State sale during movement of goods from one state to another to enable his purchaser to claim the benefit of exemption from C.S.T. on the second inter-State sale effected by him during the movement of goods. This form is required to be obtained from the Sales Tax Officer.
FOR EXAMPLE WE SELL MATERIAL TO PARTY "X" TO Delhi FROM OUR COMPANY OF GUJARAT AND COMPANY "X" SELL SAME CONSIGNMENT TO PARTY "Y" TO GUJARAT IN THIS CASE CAN WE ISSUED E1 FORM OR NOT?
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