E1 sales cst form issue

In an E1 sale if the buyer and trader are from same state having the manufacturer is from anonther state.Whom the buyer has to issue the C form.

We are buyer from ODISHA

The trader is of ODISHA

The manufacturer is of Maharastra

So whom we will issue the cform???

 

Kindly help.

Thanks

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buyer have to issue c form

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