a csutomer fail to provide c form

[krishan sharma]

 dear sir

i have quiry regading to cst sale . if a (delhi) saler  recieved a purchase order from (up) buyer in the form of cst sale and saler completed the order as per buyer requirement and consideration paid by buyer as per order but buyer fail to issue c form to saler  against said sale in this situation , 
what can do saler so that he safe from penalty and interest charged by department against lower tax paid 

AI Summary

C form requirement: seller faces normal-rate tax liability and interest when buyer fails to furnish declaration form.
A seller who does not receive the statutory C form for an interstate sale cannot claim concessional CST and is liable to tax at the normal rate, with interest and possible penalties for lower tax paid; absence of the declaration permits assessment of tax at the standard rate from the return's due date, and established principles on bonafide payment and enhanced assessment may be invoked in proceedings.