TaxTMI 
TaxTMI 
Seller & Buyer are located in Delhi & goods consigned to MP(interstate). Seller charging 2% cst Agst C forms from buyer whom located in Delhi( E1 Sale) .pls confirm the status of sale.
Status of Sale
18 May 2009 
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Inter state sale: endorsement or transfer of the document of title renders the transaction inter state, permitting CST treatment.
Where goods are despatched outside the State and title passes by transfer of the document of title (e.g., a railway receipt issued in the seller's name and endorsed to the buyer), that transfer constitutes an inter state sale even if seller and buyer are located in the same State, making the practice of charging CST against C forms in such E 1 style transactions an accepted approach. (AI Summary)
Where goods are despatched outside the State and title passes by transfer of the document of title (e.g., a railway receipt issued in the seller's name and endorsed to the buyer), that transfer constitutes an inter state sale even if seller and buyer are located in the same State, making the practice of charging CST against C forms in such E 1 style transactions an accepted approach. (AI Summary)