Sale on approval basis for inter-state basis...

Principal can send the goods to agent/custodian with DC, instead of Tax invoice. 

When the sale ratified/confirmed by agent/custodian invoice needs to be raised on the customer.

Please note that, Invoice on goods sent on approval basis needs to be raised at the time of delivery or with 6 months from removal from godown whichever is earlier. If approval is not received within 6 months, transfer to agent will be deemed as sale. Invoice needs to be raised on agent. Agent have option to return the goods to principal within 6 months.