Transit Sales

[YAGAY and SUN]

Can we change the description of goods under transit sale under CST Act while raising the commercial invoice to our customer?

Example  :- We receive an order of item 'X' from our customer.  For item 'X', we do order to our vendor of part of item 'X' say X1, X2 and X3. And ask our vendors to direct supply to our customer these items and we do endorse the relevant documents necessary for evidence of Transit Sale.

Now, the query is that whether at the time of raising commercial invoice to our customer, can we change the description of goods to 'parts of item X as we had obtained the order from our customer for item 'X'.

Please advice.

AI Summary

Transit sale requirement: description must match the same goods in transit; minor grade clarifications permitted.
Transit sale requires movement of the identical contracted goods; changing invoice descriptions that alter the item's identity is not allowed. Documentation must show the same goods in transit; minor grade clarifications that do not change identity are permissible.