09 August 2011
depending on the nature of the commodity, if justified that same can be carried in hand, its permissible, however the documentation like waybills and C forms have to be maintained.
with implication of VAT, the CST rates are at par without form C, so to avoid misuse of form C, department insists for a traportation document to establish the legal establishment of goods supplied out of state,
with use of waybills issued by buyer, and producing the copies of same alongwith invoice, will resolve the issue.