E sugam and c form

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Guys can u please explain me about what is E sugam and C form.
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E ‐ Sugam is a procedure set by the Commercial Taxes Department of Karnataka State for all the dealers who are transporting the designated goods of worth over Rs.20000 to other dealers and upload the same in the department's website and obtain a unique number as proof of uploading such transporting details.

C form

It means the issuer of the c form undertakes to pay the sales tax. When you buy the goods outside your state you levied sales tax at cocensional rate and to get the credit the c form is issued by the seller and you can adjust your overall sales tax in the quarterly return.

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