Goods Payment

I tried to check line of credit policies, debit/credit notes and ERP policies but there is no such procedure defined. @ Jatinder Kumar is correct using intra company transactions with clear notes will help because, the expenses related to cost of sales will not be treated as intra group transaction and consolidated statements show both parents and subsidiary’s cost of sales. IndAS 

Parent+ subsidiary- intra group + unrealised inventory profit 

or

all expenses= P+ S 

current account like bank= P+S