About e-1 and e-2 form

Dear Sir,

There is a business transaction of 4 parties (Party-A, Party-B, Party-C and Party-D)
Party A,B and C belongs to same State (Gujarat) and Party -D is from Tamil Nadu.

Party C purchase good from Party B at CST 2% Billing and doing R.R. Sales to Party D.
Party B purchase that goods from Party A at 5 % vat. So Party B Purchased the goods at 5% and sold at 2% cst to party C.
Party B will get 3% refund from sales tax after submitting C forms.

Is there any way that Party B can purchase goods at 2% from party A and gives tax paid invoice to party C to stop blocking money in refund?

Thank you in advance.