C Form for Salt under CST

[KUNAL CHANDAN]

Is C form required for selling common salt and industrial salt under CST?

[Ganeshan Kalyani]

Form C was required in case of sale of taxable goods out side the state i.e. interstate sale. Common salt was exempted from value added tax under Delhi VAT Act. Form C was not required.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Ganesan

AI Summary

Form C requirement for interstate sales: exempt goods such as common salt under local VAT need not be furnished.
Form C is applicable to interstate sales of taxable goods under the Central Sales Tax framework; if a good is exempt from Value Added Tax under the local VAT law, Form C is not required. The respondents concluded that common salt, being VAT-exempt, does not require Form C for interstate sale.