Clarification on C form

[prasenjit palchaudhuri]

whether a purchase of goods made against C form means the goods are to be sold in the same state only.Or they can be stock transfered also?

[Guest]

In my view the same can be stock transferred also. There is no conditionn stipulated.

[Guest]

As per Sec.8 of CST Act, the purchase of goods against C form should be for the one of purposes given in the C form viz. for resale or for use in manufacture/processing of goods for sale etc. Thus, the goods purchased may be sold either locally/inter-state or stock transferred to other states for use in manufacture/sale therein, depending upon the declaration given in the C form while purchasing the goods.

[Guest]

There is no issue in Re-sale or use in manufacture of goods under C form

AI Summary

Interstate sales compliance under C form permits resale or stock transfer according to the purchaser's declared purpose and use. Purchases against a C form must be for the purchaser's declared purposes, typically resale or use in manufacture/processing; based on that declaration the goods may be sold locally or interstate or stock transferred to other States for use in manufacture or sale.