C Form Issue Contravention

[Pravinkumar Mundada]

My one of the client (Maharashtra) has purchased Windmill from Tamilnadu, Wind mill has established in Tamilnadu & bill is received in maharashtra. Maharashtra Dealer has given C Form but goods are not received in Maharashtra. According to definition there is given that - goods transfer from one state to another state, but in this case not happened same. 

My Querry is

1. Whether C Form given is contravention the provision of law ? If so then what to do ?

AI Summary

C Form validity questioned when goods do not leave the supplier's state; tax authorities may reject the form.
Because the goods were not moved out of the supplying State, the issuance of the C Form is inconsistent with the factual predicate for interstate sale; VAT/CST authorities may not accept the C Form in such transactions.