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    <title>UNDERSTANDING E1 AND E2 SALES UNDER CST ACT</title>
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    <description>Sales effected by transfer of documents of title during carriage are deemed interstate sales; subsequent transfers in transit qualify for a statutory exemption only when preceded by a prior interstate sale, effected to a registered dealer of goods specified in the purchaser&#039;s registration, and supported by prescribed certificates (E I/E II by sellers and Form C by purchasers) produced within prescribed time and manner, with failure to comply defeating the exemption.</description>
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      <description>Sales effected by transfer of documents of title during carriage are deemed interstate sales; subsequent transfers in transit qualify for a statutory exemption only when preceded by a prior interstate sale, effected to a registered dealer of goods specified in the purchaser&#039;s registration, and supported by prescribed certificates (E I/E II by sellers and Form C by purchasers) produced within prescribed time and manner, with failure to comply defeating the exemption.</description>
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