TMI Blogpurchase from same state and material delivered to another stateX X X X Extracts X X X X X X X X Extracts X X X X ..... purchase from same state and material delivered to another state X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer to our end customer. what are the requirements and how should we treat this transaction. Reply By Ganeshan Kalyani: The Reply: Sir, the provison of in transit sale is applicable in your c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. Form C/E1 is applicable. Thanks. Reply By YAGAY AND SUN: The Reply: In our view, this is not a transit sale under CST Act, 1956. Please check proviso to Section 3 (a) and 3(b) read with Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (2) of the CST Act. There are plethora of judgment which says the first sale should be interstate sale. In this transaction Goods are being procured from Maharashtra based supplier and supplied to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajasthan based customer but the middle man is in Mumbai which is in Maharashtra. Reply By Ganeshan Kalyani: The Reply: Sir, I have replied based on practical experience. Also I will have read an ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle on the subject. I shall find out the same and reproduce here. We shall discuss on the same. Sir, I also agree with you because if there are favouring judgments there are against as well. Thanks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . X X X X Extracts X X X X X X X X Extracts X X X X
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