buyer issues C Form for his interstate purchases and collects C Form or D form as the case may be from Customer to whom he has made his Interstate sale against Forms
For all purchases made by a registered dealer from a registered dealer in course of inter-state business, purchaser have to issue Form C to seller to get tax concession. These forms are to be obtained from Assessing Officer on application and fee. In case a inter-state sale is not supported by Form C, then buyer will have to pay tax at full rate i.e. rate prescribed on sale of item in state.