When it is to be issue & to whom it can be issued & in what conditions.
Example : If we sale goods from M.P to Maharashtra dealer & Maharashtra dealer sale same goods in maharashtra state thru transfer of papers only, then in this condition can we issue form E-1 to Maharashtra dealer against form C.
11 February 2011
This form is to be issued by the selling dealer who makes the first inter-State sale during movement of goods from one state to another to enable his purchaser to claim the benefit of exemption from C.S.T. on the second inter-State sale effected by him during the movement of goods. This form is required to be obtained from the Sales Tax Officer.