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


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