https://www.taxtmi.com/article/detailed?id=1121 Concessional interstate tax requires a valid C form from a purchaser registered for the goods; sellers may rely on the purchaser's declaration without inquiring into use, while purchasers may issue C forms only for goods in their registration and face penalties for misuse. Duplicate C form copies generally suffice unless state rules demand originals; lost forms require indemnity bonds or formally declared duplicates. Minor defects should be rectifiable and late submission of C forms may be permitted on sufficient cause, including at appellate stages. en-us Mon, 07 Feb 2011 16:32:14 +0530 Mon, 07 Feb 2011 16:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1121 Concessional interstate tax requires a valid C form from a purchaser registered for the goods; sellers may rely on the purchaser's declaration without inquiring into use, while purchasers may issue C forms only for goods in their registration and face penalties for misuse. Duplicate C form copies generally suffice unless state rules demand originals; lost forms require indemnity bonds or formally declared duplicates. Minor defects should be rectifiable and late submission of C forms may be permitted on sufficient cause, including at appellate stages. Articles Value Added Tax - VAT and CST Mon, 07 Feb 2011 16:32:14 +0530 https://www.taxtmi.com/article/detailed?id=1121