Section 12(6) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(6)Form 'C' referred to in sub-rule (1), or as the case may be, Form 'F' referred to in sub-rule (5), shall be the one obtained by the purchasing dealer or , as the case may be, the transferee in the State in which the goods covered by such form are delivered.Explanation. - Where, by reason of the purchasing dealer not being registered under section 7 in the State in which the goods covered by Form 'C' referred to in sub-rule (1) are delivered; he is not able to obtain the said form in that State, Form 'C' may be the one obtained by him in the State in which he is registered under the said section.
