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.
Form E-2:
This form is required to be issued by the first or the subsequent transferor in a series of inter-State sales during the same continuous movement of goods from one State to another to enable the purchaser to claim benefit of exemption of C.S.T. On second or subsequent sale effected by him. This form is to be obtained from the Sales Tax Officer