18 January 2010
I AM PRODUCING WOODEN MATCH SPLINTS IN KERALA AND SELL THEM OUTSIDE KERALA . TOTAL SALES ARE IN CST ONLY NO SALES WITHIN KERALA. I HAVE OBTAINTED "C" FORM FROM MY BUYER'S AND PRODUCED BEFORE CONCERN OFFICER IN TIME. MY DESPATCHES ARE DONE BY LOCAL LORRY NOT A REPUTED TRANSPORTER, HENCE WE HAVE ONLY LORRY NUMBER NOT THE LORRY RECIPT. OUR OFFICER SAYS WITH OUT PRINTED LORRY RECIPT HE WILL NOT ACCEPT THE "C" FORM . I HAVE TO REMIT FULL TAX. MY TURN OVERFOR FOR A YEAR IS MORE THAN ONE CRORE. KINDLY HELP ME TO SOLVE THIS PROBLEM
18 January 2010
For a sale to qualify as inter State and thereby eligible for concessional rate of CST against Form C, inter State movement of the goods would have to be established. Generally the movement is established by the lorry receipt and therefore the officer is insisting on the printed lorry receipt. In the absence of a printed lorry receipt, you may establish the movement by other documents such as entry/ exit form applicable in your or customer's State or any other document which is stamped by a check post in either of the States.
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