https://www.taxtmi.com/forum/issue?id=4985 C form entitlement arises only upon a completed inter state sale, the crucial date for issuance being when transfer of property in goods occurs and title passes to the buyer. Determination of that date is a question of fact to be decided by contract terms and parties' intentions. Rule 12(1) third proviso requires separate declarations when deliveries span different quarters, so mismatches between seller invoice dates and buyer receipt dates can produce assessment disputes; sellers should secure purchaser cooperation and documentary proof of title passage. en-us Tue, 27 Nov 2012 10:14:54 +0530 Thu, 23 Jan 2025 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4985 C form entitlement arises only upon a completed inter state sale, the crucial date for issuance being when transfer of property in goods occurs and title passes to the buyer. Determination of that date is a question of fact to be decided by contract terms and parties' intentions. Rule 12(1) third proviso requires separate declarations when deliveries span different quarters, so mismatches between seller invoice dates and buyer receipt dates can produce assessment disputes; sellers should secure purchaser cooperation and documentary proof of title passage. Discussion-Forum VAT / Sales Tax Tue, 27 Nov 2012 10:14:54 +0530 https://www.taxtmi.com/forum/issue?id=4985