ISSUE OF C FORM ON THE PURCHASES OF RMPM

For issue of C form, dealer registration is compulsory, but usage of the products purchased against C form  for a final product

chargeable to tax is not compulsory,hence there is no restriction for issue of C form for purchases made for Free samples.

Even though the purchases cant be allocated, it does not violate the provisions of CST ACT as there is no specific mention as

regards this in CST act.

Only opinion, expert opinions are welcome

Physician samples are not free actually, 

its the part of sales campaign, R&D, and the value is clubbed with the main clearance ultimately, 

% of such samples are almost less than 1% of total turnover, 

usage of C form is related to purchase of interstate goods, 

There is no such provision that C form can not be used in sample draw or R&D usage.

Recently decided case of Ruby Labs in Gujarath high court do not justify your above answer

can c form be issed on RM / PM & Consumbles used in R&D and not in production of final saleable product.