21 June 2013
Suppose "A" is a registered trader in Mumbai, Maharashtra.It has its VAT and CST registered Branch in Ahmedabad,Gujarat.Now A's customer "B" who is in Kolkata, West Bengal places an order to A's Gujarat Branch to deliver certain goods.A's Gujarat Branch in turn places order to a manufacturer in Pune, Maharashtra to be directly dispatched to Kolkata. Now I want to know whether the above transaction is a E-1 Sale under CST Act since Manufacturer(Supplier) and intermediate Trader both are registerd in same state although the order is place by the branch?
28 June 2013
Here the Ahmedabad branch is like an independant dealer. It can place order to the Pune manufacturer to deliver the goods to Kolkatta and issue invoice and GCN on his name(as in an E1 sale). Also the Pune dealer has to issue E1 form.....mjk