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Issue ID: 113985
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interstate sales with c form but not received e1 form

Date 26 Jul 2018
Replies 2 Replies
Views 7510 Views
Interstate sale documentation can determine tax liability when statutory forms are missing, permitting appeal and civil recourse.
Interstate sale treated as in-transit with buyer and seller exchanging C form; supplier failed to provide E1 form, though purchaser holds LR copies and documentary evidence. Tax officer assessed central sales tax and interest; purchaser has appealed. Commentary records that tax authorities cannot withhold statutory forms despite pending supplier tax disputes. Remedies discussed include statutory appeal against assessment and civil action against supplier for non-issuance of E1 form or indemnity. (AI Summary)

we have bought coke fines from rourkella and in transit sold to mspl in orissa. we have given c form and receivd c form party but supplier could not give e 1 form as their sales tax matter is pending. we have related LR copies clearly shows that this material sold is in transit.

sales tax officer has charged 2 % cst and interest and we have filed appeal . Is dicumentory evidence is not sufficient without e1 form where tax percentajge is 2 % cst. this is is transaction of 2014-15. if we have pay tax can we file a suit case against supplier for non issuing of e1 form

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