A registered dealer effecting an inter-State-purchase of good, either for resale, use in manufacture or processing of goods, for mining, for use in generation and distribution of power or use in packing for sale/resale can issue form C for availing of the benefit of purchasing at a concession rate of tax. This form will have to be obtained by the purchasing registered dealer from the Sales Tax Officer concerned.
This is a Certificate to be issued by an Exporter in respect of purchases of goods effected by him after and in pursuance of an export order and which are sold by him in the course of Export, in order to enable the Seller to claim deduction as goods sold in the course of Export.
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