very urgent query

whether its sold to orissa or dispatched to orissa? pls confirm

in your opinion mr A sold goods in Orrisa to Mr. B, but when goods were on transport at orrisa the same is to be sold by mr. B to orrisa , it means third party transaction, Mr. B has to generate a new bill in the name of Orrisa.

there is 2 options

1. Endorse the LR (Lorry Receipt) to the third party means no tax liability is to B

2. If B made a new bill means there is a tax liability