In the case of Inter state trade or commerce, registered dealer can get goods at concessional rate of CST, if he produces a declaration in Form C to the selling dealer.
The Registered purchasing dealer can get blank form C from the Sales tax authorities of the state in which he is actually registered.
Contents of Form C---------
Form C contains particulars like name of issuing state, date of issue, name of purchasing dealer, to whom Form C is issued, his R.C.No., date from which R.C is valid, name and address of the seller with name of the state, details of the goods ordered and obtained. It bears seal of the Sales tax authority issuing the form.
Form C is issued by the purchasing dealer to the selling dealer who shall submit to the sales tax assessing authority.
A single Form C is sufficient to cover all transaction of sale which take place in one financial year between the same two dealers.
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