E1 Sale under CST

It is not true that predetermined sales can not be made through E-1 Sale.

Regarding erection, it depends on the nature of contract, If the WC is post sale WC and value for supply and WC is separable, only WC(if taxable) will be taxaed in the state in which WC was executed.

I will like to repeat that every thing will depend upon the contract and billing pattern.

About E-1 Sales. E-1 Sales & Consignment Sales both are same are not. if its different. what is difference between them.

i want to know about E1 Sales. please sent through e-mail.

Dear Mr. Brajesh Sir,

My view is in accordance with Mr.O.P.Agarawalla Sir, that, even in case of pre-existing contract or order also sale can be made under section 6(2) of the CST Act.  Following case may help in this situations

A] Commissioner of Commercial Taxes, Bihar, Patna Vs The State Trading Corporation of India Limited (1972) 30 STC 451.  Facts of the case: STC regisistered dealer in bihar entered into a contract with HSL for supply of iron ore at different places situated outside the state of  bihar.  In pursuance of the contract STC entered into a contract with mine owners in bihar and order him to delivery the goods to outisde the states as agreed with HSL.  The court has held that, there was first interstae sale between mine onwers to STC the second sale from STC to HSL fall under the category of section 6(2).

Following case relating to transfer of document of title and endorsement relating to E-1 sales in the case of

B] State of Gujarath Vs Haridas Mulji Thakker (1992) 84 STC 317, wherein the Hon'ble court has held that, for transfer of document of title actual endorsement in writing by the purchasing dealer is not required.  The gist of the case is as under

[1992] 084 STC 0317- - State of Gujarat Vs. Haridas Mulji Thakker

Inter-State sale or local sale — Purchasers in Gujarat placing orders with dealer — Dealer placing orders with supplier in Bombay — Dealer instructing Bombay supplier to consign specified goods directly to purchasers f.o.r. Bombay — Purchasers in Gujarat taking delivery and paying freight — Two sales — One by supplier to dealer, another by dealer to purchasers — Constructive delivery by Bombay supplier in favour of dealer — Bombay supplier thereafter acted as agent of dealer — Property in goods transferred to purchasers upon issue of transport receipts in their favour — Second sale by dealer was inter-State sale by transfer of documents of title to goods while goods in transit — Central Sales Tax Act (74 of 1956), Sec. 3(b).

However to avail exemption from tax under section 6(2) is subject to production of E-1 form from supplier and Form-C from purchaser.

Can you please explain me how to do e-1 sales in the following case:

1)A  - Seller - Maharashtra

2)B- Buyer  - Chennai

3)C-2nd buyer (B's customer) - Chennai

4)Consignee - Gujarat

A gives invoice with C's name and Consignee's name in consignee column and B's name and address in the account of column.

Please clarify.

Rgds: DS

Dear Sir,

in this case dealer 'A' has to charge tax [cst against form-c] and form-EI to be given to dealer B [buyer in chennai] and should collect form-c from dealer B [buyer in chennai]

in turn dealer B [buyer in chennai should issue form-EII to be given to dealer C [2nd buyer in chennai].  Dealer B [buyer in chennai] should collected form-C from dealer C [2nd buyer in chennai]

Dealer C [2nd buyer in chennai] should collect form-C from consignee in gujarath

Dear Experts let me know whether my understanding in this regard is correct or not

Tanks and Regards

dear sir

i would like to know about type of forms and when we used it

pl guide me

regards

Dear Sirs,

I would like to know whether the salling price in first and secon sale can be different in E1 sales.

PLEASE RESPOND FAST. MATTER LITTLE URGENT

Regards

Dear Sir,

    The selling price in first and second sale  may be different in E-1 sales.

regards

Premchand

DEAR BRAJESH,

YOUR STATEMENT IS NOT CORRECT.E-1 SALE CAN BE MADE FOR EXISTING AS WELL AS DURING MOVEMENT.HENCE YOUR STATEMENT IS NOT STAND VALID.

SALE OF TWO EQUIPMENT WILL BE SALE AGAINST E-1..

EVEN IF INSATALLATION IS DONE BY X, IT WILL BE TREATED E-1,SINCE CONSIGNEE IS Y COMPANY.

what is e1 sales