X Co.in Maharastra place order to Y Co in Kerala for a

material and Y Co.in Kerala Place order for that material

to Z Co. in Chennai and inform to supply directly to X in

Maharashtra .Here X is purchaser of Y and Y is the

purchaser of Z and Y asking Z to give the ownersp of

material to X insted of Y.Thais is sale in transit.Here

Consiner is Z and Consinee is X.Here other than C form

there is E-i and E-11 form also.Y purchaser of Z will give

C form to Z in exchange of E-1 and Y the seller of X will

get C form from X the purchaser.if X sells that matrl to A

in Maharashtra and give A E-II form and should charge 0%

tax.this is to avoid double taxation.