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?

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

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.

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.