https://www.taxtmi.com/forum/issue?id=3034 A first buyer under an ex-works contract cannot normally effect an E-sale if the first buyer arranges transport and takes delivery at the seller's premises, because taking delivery prevents treating the transaction as an electronic downstream sale; however, if transport documents are prepared in the downstream buyer's name on the first buyer's instruction, that instruction can be treated as an endorsement and the movement may be characterised as an E1 sale by the first buyer. en-us Thu, 26 May 2011 20:32:02 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3034 A first buyer under an ex-works contract cannot normally effect an E-sale if the first buyer arranges transport and takes delivery at the seller's premises, because taking delivery prevents treating the transaction as an electronic downstream sale; however, if transport documents are prepared in the downstream buyer's name on the first buyer's instruction, that instruction can be treated as an endorsement and the movement may be characterised as an E1 sale by the first buyer. Discussion-Forum VAT / Sales Tax Thu, 26 May 2011 20:32:02 +0530 https://www.taxtmi.com/forum/issue?id=3034