Transit sale or e1 sale


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.

29 May 2013 And please clear me that who will be issue the Road Permit form for import the material with in the state to whom ?




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