Clarification on C form, VAT + CST

[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?

Posts / Replies

[Venkatesh.p Venkatesh]

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

[V Ramanujam]

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.

[Raghavendra Shetty]

There is no issue in Re-sale or use in manufacture of goods under C form