15 July 2013
Suppose "A" of Chattisgarh sells Excisable Goods to "B" of Jharkhand. "A" gives Goods to a Transporter to send it to Jharkhand. In the meanwhile "B" of Jhakhand sells that goods to "C" of Uttar Pradesh. Therefore the transporter takes the goods directly from "A" factory to conginee "C" of Uttar Pradesh without entering Jharkhand.
This is an E-1 Sale for "B" of Jharkhand. And Sec 3(b) purchase for "C" of Uttar Pradesh.
But I want to know whether it is Sec 3(a) purchase or Sec 3(b) purchase for "B" of Jharkhand?
CAclubindia
