20 March 2010
There is prescribed procedure for issue of duplicate C Forms in the CST Rules. U have to file an FIR with the local PS issue an advertisement in an English and vernacular newspaper for the loss of original C Form Copies/cutings of all these to be furnished along with a Bond in the prescribed format to the CST assessing officer and after getting their approval submit the same to the customer to issue a duplicate C Form.
if we have available only duplicate c forms.can i do the assessment with duplicate c forms with sales tax authorities . if yes under which section of cst act.it is better if u provide any case law regarding this.
21 March 2010
Yes u can pl c the CST Rules for guidance I have handled a case 5-6 yrs back There wont be any rejection if the formalities as per the Rules have been followed. For your satisfaction pl go thro the CST Rules reg issue of duplicate "C" Forms.I did not refer to any case law at that time.
23 March 2010
Procedure in case of Loss of C form - If duly completed or blank C form is lost when it was in custody of purchasing dealer or when the form was in transit to selling dealer, the purchasing dealer will have to furnish ‘Indemnity Bond’ to sales tax authority (from whom the blank forms were obtained) in prescribed ‘G’ form. If the duly completed C form is lost after it is received by selling dealer, he has to submit indemnity bond to sales tax authority of his State