It depends upon the mode of dispatch. If the seller of Orissa does not book the goods for transportation to a transport agent then the sale will not have the interstate character..If the Maharashatra buyer goes to Orissaa and takes delivery directly or asks his supplier to dispatch the goods to his customer directly,then also it will be local sale within Orissa. This also results in two local sales. To conver it into an interstate sale due care is to be taken to put the goods into delivery to Maharashtra dealer and change its course by issuing necessary instructions for making delivery within Orissa.Then issue of 'C' form and also E1 form become valid.....mjk
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