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What is form 16

This query is : Resolved 

27 November 2011 Sir/Madam,

We are auditing purchase in Utranchal, we have seen that most of the purchase are from outside Uttranchal, and each invoice from other state come with Form-16 of VAT issued by the purchaser from Uttranchal.

I want to know What is form 16 and why it is used.
So far as I knew that in case of purchasing goods from other state the purchase have to issue Form-C to procure goods with lower rate of CST.

So why Form 16 is used here instead of Form-C of CST ?

02 December 2011 Please reply the query, it is urgent


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