issue of 'C' form declaration

[dinesh k s]

whether the c form declaration can be issued on goods which are covered in the registration certificate for sale, which are purchased in the course of interstate trade and commerce and sold locally as well as interstate, along with sale some extra quantity of the said goods are also given as free quantity depending upon scheme formulated by the dealer. Commercial tax department is issuing penalty notice stating that to the extent goods issued free to cusotmers on sales will not be eligible for c form declaration. pls. advise.

AI Summary

Clarification Issued: 'C' Form Not Valid for Free Goods Under Dealer Schemes; Penalty Notice Upheld, Pay Dues. A query was raised regarding the eligibility of issuing a 'C' form declaration for goods covered under a registration certificate when some goods are given free based on a dealer's scheme. The commercial tax department issued a penalty notice, claiming that goods given free do not qualify for a 'C' form. The response clarified that the department's stance is correct, as the 'C' form cannot be used for goods disposed of without cost. It advised paying any differential tax, interest, and penalties to the VAT/CST Department.