Interstate purchase restrictions: Form C use limited to six specified goods; other dealers lose CST registration and Form C access. Amendments limit the CST Act and PVAT Act to six specified goods; dealers selling goods other than those six cease to have CST/PVAT liability and related registrations become infructuous, while dealers dealing only in the six goods remain liable, retain existing registrations, and may procure interstate against Form C solely for re-sale or processing of those six goods; pending C Forms for pre-amendment transactions may be applied for online and issued after scrutiny.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interstate purchase restrictions: Form C use limited to six specified goods; other dealers lose CST registration and Form C access.
Amendments limit the CST Act and PVAT Act to six specified goods; dealers selling goods other than those six cease to have CST/PVAT liability and related registrations become infructuous, while dealers dealing only in the six goods remain liable, retain existing registrations, and may procure interstate against Form C solely for re-sale or processing of those six goods; pending C Forms for pre-amendment transactions may be applied for online and issued after scrutiny.
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