Notification - validity of central sale, VAT + CST

[RAJESH MISHRA]

Dear Sirs, Can we make transaction as per the below query? If yes, kindly specify validity of such central sale with notification / rule & section. Query: Is predetermined sale can be termed as E-1/ E-2, sale? For example, in a transaction there are involve three dealers namely A of Mumbai, B of Delhi & C of U.P. Dealer B of Delhi instructed Dealer A of Mumbai to deliver goods to Dealer C of U.P. directly. Is this predetermined sale can be termed as E-1 sale i.e. sale in transit. Kindly give your valued suggestions with some judgment made earlier in this regard.

Posts / Replies

[Mukesh Kumar]

In my considered view, this sale is a valid central sale and must constitute E-1 / E-2 sale.