Gaurav (Accounts Officer) (28 Points)
02 September 2013I am registered dealer under DVAT. I got an order from Kundli Haryana. I placed order of that material to my manufacturer in Gurgaon, Haryana. Now my question is the E-1 sale is possible as per the CST Act or not. If any case laws is available kindly quote the case title or number. Its urgent because my manufacturer refusing to give E-1 Form.
Thanks in advance
rakshita
(Ca final student)
(84 Points)
Replied 02 September 2013
i think its not possible...for an E-1 sale/purchase, the manufacturer and the one placing the order need to be in different states and in the above case, both the manufacturer and the one placing order are in haryana itself..so i think its not possible.
MJ Krishnamurthy
(ACCT(Retd))
(7197 Points)
Replied 02 September 2013
It is possible to do E1 sale in this case only when your manufacturer issues an E1 form. Based on the order your customer at Kundli,you place an order to your manufacturer of Gurgaon. Let him dispatch the goods to you through a transporter to whoom you can endorse the LR to be delivered to the Kundli customer,along with your invoice.You should get a 'C' form from Kundli,and issue one to Gurgaon.E1 form must come from them.......mjk
YOGESH RAVAL
(DY. MANAGER FINANCE & ACCOUNTS)
(79 Points)
Replied 03 September 2013
As per my opnion
Please refer CST Act, goods not moved from one state to other state so become under dvat act tax payable.
YOGESH RAVAL
(DY. MANAGER FINANCE & ACCOUNTS)
(79 Points)
Replied 03 September 2013
As per my opnion
Please refer CST Act, goods not moved from one state to other state so become under Haryana VAT act tax payable.
RAJ KUMAR BHANDARI
(FINANCE)
(165 Points)
Replied 03 September 2013
Dear Gaurav,
You want purchase some goods from gurgaon, Haryana and after some jobwork/manufacturing process sold new product to customer at kundli, haryana.
In This case From E-1 is not applicable.(E-1 & E-2 is applicable on goods sold in transit)
You can purchase goods at concessional rate against Form C( @ 2%) and sold your product to your customer again @ 2% (against Form -C).
Thanks & Regards
Raj Kumar Bhnadari
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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