In case of E-1 sale, a manufacturer A sells goods to a Trader B, who in turn sells goods while in transit to his customer C.(All three parties are in 3 different states)
Will this purchase by B from A fall under Sec 3(a) or Sec 3(b) purchase?
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Sec 3(a) or sec 3(b) purchase under cst act
Replies (1)
Mr. Jain,
In order to satisfy a sale or purchase as interstate sale u/s 3, the conditions stated in Sec.3(a) &(b) shall be taken place. Here A sells goods to B and satisfied the conditions, hence it is an interstate sale. Thanks.
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