Issuance of form e-1

As per Section 6(2)of the Central Sales Tax Act: Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the descripttttion referred to in sub-section (3) of section 8, shall be exempt from tax under this Act: My questions is, if a dealer sells goods to a customer who is based in the same state however the consignee is based in another state, in such a scenario whether the dealer selling the goods is liable to issue E-1 form to the buyer(who is also based in the same state) & recieve C form from the buyer??