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    <title>E1/E2 transaction</title>
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    <description>Under the sale in transit principle, a resale effected during interstate movement is exempt from central sales tax when covered by the prescribed inter state transit documentation; the subsequent seller (first buyer B) will not charge CST, preserving single point taxation at the first sale. The discussion records an unresolved practical question whether the consignee should issue the purchaser&#039;s declaration form on the original manufacturer&#039;s invoice value or the intermediary&#039;s onward invoice value.</description>
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      <description>Under the sale in transit principle, a resale effected during interstate movement is exempt from central sales tax when covered by the prescribed inter state transit documentation; the subsequent seller (first buyer B) will not charge CST, preserving single point taxation at the first sale. The discussion records an unresolved practical question whether the consignee should issue the purchaser&#039;s declaration form on the original manufacturer&#039;s invoice value or the intermediary&#039;s onward invoice value.</description>
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      <law>VAT / Sales Tax</law>
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