07 June 2013
An Interstate sale of goods to a registered dealer can be made at the concessional rate of 2% as per section 8(1) of the Central sales Tax Act,1956. But for claiming the above rate the seller needs to produce a declaration in FROM C duly filed and signed by the purchaser. The purchaser has to obtain FORM C from the VAT authorities of his/ their state. However, certain states has the facility to generate C FORM online.