28 May 2013
I am registered dealer in Kanpur, Uttar Pradesh and I have a customer in Roorkee in Uttarkhand who want to purchase from us. One of our supplier in Delhi and I want to deliver the material directly from Delhi to Uttarkhand.Can it will treat as E1-C sale ? If yes then please clear me that who issue the E1 and C form and also Road Permit form and if the location Lucknow, Uttar Pradesh instead of Roorkee, Uttarakhand then it is E1-C sale?
29 May 2013
Yes, it can be treated as E-1 sales, provided all other formalities are completed. It will not make any difference if the ultimate buyer is in U.P. or Uttarakhand. The First Supplier will give E-1 to first purchaser. The first purchaser will give C form to Supplier and Second Buyer will give C form to First buyer. Further for E-1 Sales the title of goods should be transferred during the movement of goods only.