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    <description>Form C provides documentary proof for concessional interstate sales by recording issuing-state and office details, purchaser&#039;s registration certificate and validity, transaction particulars (bill/cash memo/challan), and requiring the purchaser&#039;s authorised signature and issuing authority seal. It requires an explicit end-use certification (resale; manufacture/processing for sale; mining; power generation/distribution; packing for sale/resale) and a declaration that the purchaser is not registered in the delivery state, thereby linking registration, end-use and transaction particulars to support concessional tax treatment.</description>
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