Gaurang Gupta (Proprietor) 23 February 2013

C forms not provided by ongc

Dear Sir,

We are having a small manufacturing unit of manufacturing oilfield chemciasl in Kalol, Dist, Gandhinagar, Gujarat,. Our main supplies are to ONGC (nationanwide to different ONC projects). The supplies OGS (Outside Gujarat State) are against 2 % and issuance of C form from ONGC projects. Due to some problems which are still unknown to us, ONGC has always failed to provide the required C form even after 3 to 4 yaers of supplies. In this event, central sales tax, office, are charging heavy penelty. ONGC never pays any penelty . IOn such event, one side Central Govt. tax department and otehr side ONGC a Central Govt. Navaratna Company,. Is there any document or clarificaiton that any supplies to ONGC, and if C form are not available, then the penelty are relexed, or waved out. If such documents or notificaiton or any other documents is valiable , can I have a copy of such document, If so I will be soooooooooo much obliged.

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2 Replies

V.Devananda Narasimham (Advocate) 27 February 2013

You are the 1st seller and liable to collect and pay tax on the goods manufactured under the provisions of the CST Act. In the absence of C form from the dealer who purchased the goods, seller is liable to pay differencial tax. Local tax rate applicable on such goods will be levied with interest. It is the bounden and legal duty of the ONGC either to issue C form or pay balance tax with Interest and other expenses if any sustained. Whether you have obtained any purchase order in this matter from ONGC showing conditions to issue C forms? If such a condition is available in your purchase order you can send a notice demanding balance tax, Interest and all expenses in connection therewith including damages. Thereafter you can approch either civil and Criminal Court.

G.L.N. Prasad (Retired employee.) 29 May 2015

Mr.Gaurang Gupta, You have not shared further developments with members. Please inform prresent position as to ONGC is deliving C forms or shown any exemptions, and as to whether you are entitled to seek refund for taxes paid by you.