15 April 2011
1) C- form is for claiming concessional rate of tax in the course of inter state sale. It is issued by the purchaser to the seller in the course of inter state sale. 2) F-form is used to transfer goods other than by way of sale. It is issued by agent/branch to principal/head office. 3) H-form is used for penultimate sale of export. It is issued by exporter to the dealer making penultimate sale for export.