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.

AI Summary

C Form Issuance Must Include Excise Duty; Exclusion Leads to Tax on Differential Value per CST Rules. A query was raised about whether a C form can be issued without considering the excise amount. Two responses were provided. The first response explained that Form C is used for inter-state procurement of goods at a lower tax rate and requires documentation to prove the transaction value. It suggested that tax would be demanded on any differential value if the basic amount is reduced. The second response clarified that the taxable value for CST includes the assessable value plus excise duty, indicating that a C form cannot exclude the excise amount. If issued without it, tax on the differential value would be required.