14 July 2013
Form C is issued by a registered dealer (purchaser) under VAT Act to the seller of goods in case of inter state purchases so as to avail central sales tax at lesser rate (present concessional rate is 2%).
14 July 2013
In addition, the purchasing dealer should use the said interstate materials for the following use, viz., a) resale b) manufacture/process c) packing d) Power generation e) Telecommunication f) mining
The said products should have been endorsed in his Form B CST certificate, as misuse of c form, other than the products indicated, warrants penalty;
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