E 1 sales or not please conirm ??

Dear Sir,

We are registered delar in Delhi under DVAt, We purchase the material on C Form from West Bengal Manufacturer and the same material we sold it in West Bengal in the same state through Manufacturer. My Question is, whether this sale comes under E-1 sales and from will be rotate like this - THE END USER WILL ISSUE US C FORM, AGAIN WE ISSUE THE C FORM TO MANUFACTURER AND IN LAST WE GET E-1 FORM FROM THE MANUFACTURER. am i right?? please sove my qeustion