C form against interstate sales

Form C non-filing: seller must pay differential tax, but buyer may be liable and C forms can be accepted late.
Where a purchasing dealer fails to furnish Form C, the seller must deposit the differential tax, and the revenue may recover that amount from the purchaser; availing the concessional rate depends on filing Form C, non-filing results in loss of concession rather than penal forfeiture, and Form C may be accepted belatedly at assessment or appellate stages if revenue is not prejudiced. (AI Summary)