ap cst sales c forms

Querist :
Anonymous
(Querist) 06 August 2010
This query is : Resolved
a dealer supplied material to out of state dealer raised invoice for material cost and seperate debit noe fortranspor charges . the dealer disclosed in his return total turnover including transort charges . but the buyer issued c forms only for cost of material ,what is taxable turnover under cst wether dealer liable on transport charges also at what rate if noc for for freight charges is issued bt buyer.
R.Ramachandran
(Expert) 16 September 2010
The Form-C is liable to be issued only covering the amount shown in the Invoice. This is very clear from the contents of the certificate in Form-C which states: Particulars of Bill/Cash Memo/Challan Date.... No..... Amount......
Thus, the Form-C can be given only to the amount indicated in the Bill and not for any debit note raised separately.