E-1 sale under cst act

This query is : Resolved 

07 March 2013 Suppose A(Dealer/Trader) is a registered company in Orissa. It has
it's branch in Maharashtra.Now Maharashtra Branch of A gets order from
Delhi (B) to deliver
certain goods.Maharashtra Branch in turn places order in Orissa to a
manufacturer (C) to deliver goods directly to Delhi and raise invoice
on it(Branch).
I want to know whether this transaction will be a E-1 sale or not?
Whether CST is exempt on above sale since Dealer(A) and
Manufacturer(C) belong to same State although Branch which is acting
as Dealer in this case is in another state?

08 March 2013 As per my knowledge ..
CST is applicable, even if its E1 sales..
If you want that the manufacturer will raise invoice against Maharastra then it will be a E1 sales.

08 March 2013 As per my knowledge ..
CST is applicable, even if its E1 sales..
If you want that the manufacturer will raise invoice against Maharastra then it will be a E1 sales.

08 March 2013 In this transaction the branch of A in Maharashtra is placing order on C to supply goods to B in Delhi. The invoice is raised on the A's branch by 'C'and under his instructions delivered to B. So, This is an E1 sale,but 'C' will charge CST in his invoice and A's branch is given exemption from CST as sale in transit...mjk


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details