C Form is a declaration form used under the Central Sales Tax Act for inter-state sale or purchase of goods at a concessional Central Sales Tax rate. The form contains details of the purchasing dealer, selling dealer, goods purchased, and a declaration that the goods are for resale, manufacturing, or other approved uses. The completed form must be submitted by the purchasing dealer to the selling dealer and assessing authority. If a C Form is lost, an indemnity bond can be submitted to obtain a duplicate form. Using a valid C Form allows the purchasing dealer to reduce material costs through the lower CST rate.