https://www.taxtmi.com/forum/issue?id=1401 Whether a transaction is a central sale depends on movement of goods between states under Section 3 of the Central Sales Tax Act; without interstate movement a sale is not a central sale. E 1/E 2 designations relate to CST/form C and apply only where goods actually move across state borders. Predetermined deliveries between parties in the same state therefore do not prima facie qualify as central sales, though complications may arise affecting tax credit availment and procedural compliance. en-us Thu, 06 Aug 2009 11:15:15 +0530 Thu, 23 Jan 2025 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1401 Whether a transaction is a central sale depends on movement of goods between states under Section 3 of the Central Sales Tax Act; without interstate movement a sale is not a central sale. E 1/E 2 designations relate to CST/form C and apply only where goods actually move across state borders. Predetermined deliveries between parties in the same state therefore do not prima facie qualify as central sales, though complications may arise affecting tax credit availment and procedural compliance. Discussion-Forum Indian Laws Thu, 06 Aug 2009 11:15:15 +0530 https://www.taxtmi.com/forum/issue?id=1401