Central Sales Tax reimbursement procedure for EOUs/EHTP/STP requires C Form, CA certificate and bank payment evidence. Procedure sets entitlement and administrative steps for reimbursement of Central Sales Tax to EOUs, EHTP and STP units for CST actually paid on purchases used in production. Eligibility requires registration under the CST Act, use of supplies for production, payments through unit bank accounts, and submission of prescribed application with a Chartered/Cost Accountant certificate certifying receipt, original invoice scrutiny, proof of payment and reconciliation with C Form except for ITES/BPO units; claims are quarterly, filed within six months, subject to post-audit, recovery and deduction of government dues.