E1 purchase

You may purchase against Form-E1/C rule of CST Act. In your case, Material will be directly shipped to your client from MP. Then, Your client's supplier will raise the invoice to him for this material. Your client is to return documents (His Original invoice, bilty copy & Form-38) to supplier after endorsing the bilty. After that your client will provide a Form-C to his supplier on quarterly basis against it.

Rest, Form-38 will be issued by supplier to the dealer of MP. Supplier will issue a Form-C to MP Dealer & then MP Dealer will issue a Form-E1 to Supplier.