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    <title>Preparation of LR in E1C transaction.</title>
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    <description>Predisclosure of the end customer on the lorry receipt in in-transit sales undermines transit status. The LR should be endorsed in favour of the third party without physical delivery, and that third party should further endorse the LR in favour of the end customer without taking physical delivery, thereby preserving the transit character.</description>
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    <pubDate>Mon, 19 Nov 2012 17:17:40 +0530</pubDate>
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      <link>https://www.taxtmi.com/forum/issue?id=4957</link>
      <description>Predisclosure of the end customer on the lorry receipt in in-transit sales undermines transit status. The LR should be endorsed in favour of the third party without physical delivery, and that third party should further endorse the LR in favour of the end customer without taking physical delivery, thereby preserving the transit character.</description>
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      <law>VAT / Sales Tax</law>
      <pubDate>Mon, 19 Nov 2012 17:17:40 +0530</pubDate>
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