I had sold a mould to a manufacturer against C form in the year 2014-15 and deposited the CST @ 2%. The Excise & Taxation department not accepting the C form against this sale and forced to us deposited the tax as local Vat tax rate,
Is interstate sale of mould against c form is invalid ? or not kindly provide any clarification.
24 January 2021
It's valid C Form can also be issued for purchase of capital items/goods i.e. Machinery etc. and/or machinery parts used in the production of final product. Mould will be part of machinery eligible for C form.