10 December 2013
"C" form or you may call it concession form used during the course of Inter state purchase or Sales of goods.
A person carrying on any business which attracts sales tax is required to Registered under state VAT act and if he is purchasing any goods from other state , he is also required to registered under Central Sales tax Act.
The administration of CST is also done by state sales tax department.
So, if you are a registered buyer and purchasing goods from other state, if yopu will submit "C" form or Concessional Form, the seller will charge you 2% VAT instead of full rate of 4,8 or 12.5% as normally applicable for the said goods.
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