Whether E- sale can be done by first buyer in ex-works cases

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....hether E- sale can be done by first buyer in ex-works cases<br> Query (Issue) Started By: - Ramaiah Swamy Dated:- 26-5-2011 Last Reply Date:- 17-8-2011 VAT + CST<br>Got 1 Reply<br>VAT / Sales Tax<br>Good evening all, In a case of sale on ex-work basis, whether the first buyer can make E - sale to its customer ( called second buyer ) and whether the said customer can make further E - 2 sales to f....

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....urther customer ( called third buyer ? In the present case, the fist buyer arranges its transport for lifting the material from seller's factory. Seller is in chennai, first buyer is in maharastra and second buyer is also in maharastra As per contract, first buyer should lift the materials from the seller's factory. Since the materials is taken by first buyer from the seller's factory, whether....

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.... it can be said that first buyer has taken delivery , therefore th first buyer can not make E - sale. It is only the second buyer who can make first E - 1 sale in the present case. Netizens' views are requested Thanks and regards Ramaiah swamy Reply By S S KONAR: The Reply: Good Morning, I have the same opinion of Mr Swami. However &#65279;&#65279;&#65279;in case the transportation document....

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....s are prepared in the name of the second buyer on the instruction of the the first buyer, in that case it will be considered as E1 sale in the first instance considering the first buyer's instruction as his endoresment. Thanks & Best Regards S S Konar, Kolkata &#65279;<br> Discussion Forum - Knowledge Sharing ....