https://www.taxtmi.com/forum/issue?id=5222 An invoice naming the ultimate consignee while indicating payment to an intermediary does not negate interstate sale treatment; knowledge of the ultimate buyer before or at commencement of movement is not fatal to the exemption. Endorsement on the LR by the intermediary can formalise the transfer, though it may be impracticable for door delivery. If the seller refrains from controlling movement and delivery to the ultimate buyer, the transaction constitutes an E1 sale and may attract the statutory exemption for interstate sales effected through intermediaries. en-us Wed, 23 Jan 2013 13:41:44 +0530 Thu, 23 Jan 2025 15:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5222 An invoice naming the ultimate consignee while indicating payment to an intermediary does not negate interstate sale treatment; knowledge of the ultimate buyer before or at commencement of movement is not fatal to the exemption. Endorsement on the LR by the intermediary can formalise the transfer, though it may be impracticable for door delivery. If the seller refrains from controlling movement and delivery to the ultimate buyer, the transaction constitutes an E1 sale and may attract the statutory exemption for interstate sales effected through intermediaries. Discussion-Forum VAT / Sales Tax Wed, 23 Jan 2013 13:41:44 +0530 https://www.taxtmi.com/forum/issue?id=5222