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    <description>E1 and E2 forms enable CST treatment in inter state chain sales when all three parties are registered dealers: the intermediate places an E1 purchase order with the original seller, endorses goods in transit to the final buyer without taking delivery, bills the final buyer without CST on the E1 basis, and the final buyer must provide a C form to the original seller while E1 and C forms are exchanged among parties to secure the CST concession.</description>
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      <law>VAT / Sales Tax</law>
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