Whether c form required to issue

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 November 2013 When goods are taken on sample basis for trial purpose or for rejected goods whether C form required to issue

CA.Shubhneet Kaur

CA.Shubhneet Kaur (Expert)
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14 November 2013 Form C can be issued in case of complete transaction. In case of rejection of goods transaction doesn't get completed. Hence no Form C.
For goods on Sample basis, in my opinion sale includes transfer of any property from one person to another for cash or deferred payment or any other valuable consideration. Since goods on sample basis doesn't involve any consideration it can not considered as sale. Accordingly no tax(CST) and no Form C