09 August 2013
W in Punjab sends goods and raises invoice on X in Bihar,and during the movement of goods X sells goods by endorsing documents of title to goods in favour of Y, a dealer in U.P. Y finally takes delivery of goods and the movement of goods comes to an end.
Now in above example W will issue E-I form to X and will get ‘C form’ from X.
X will issue E-II form to Y and will get ‘C form’ from Y.