Can C form issued without considering of Excise Amount?

[MANEESH KUMAR]

Can C form issued without considering of Excise Amount? If any gentleman have any case laws on this subject , may please share.

[Ganeshan Kalyani]

Form C is issued to justify the inter-state procurement of goods at a lower rate. Submit documents to prove the fact. If your basic amount is reduced then tax would have been demanded on the differential value.

[YAGAY and SUN]

Chaging on excise duty on assessable/transaction value of the invoice will be resulted the taxable value for charging of CST on the value = Assessable value + Excise duty. Therefore, C form cannot be issued with considering the excise amount. If issued then on differential value you would have to pay the tax at applicable rate.

AI Summary

C form issuance must account for excise duty; omission exposes taxpayer to tax on the differential value. The taxable base for Central Sales Tax when issuing a C form includes the assessable transaction value plus excise duty where excise forms part of the invoice consideration; consequently, a C form cannot be validly issued without considering excise duty, and omission exposes the purchaser to tax on the differential value.