Sec 3(a) or sec 3(b) purchase under cst act

Rahul Jain (Accountant) (316 Points)

13 July 2013  

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?