16.02.

2019
To

Mr. _____________,
C/o_______________.
Address________

SUBJECT: DEMAND OF C-FORMS AS PER THE RELEVANT PROVISIONS OF

CENTRAL SALES TAX, 1956 (CST) PENDING FOR THE YEAR-_____________.

Dear Mr. ________,

We have given several reminders and did regular follow-ups regarding the subject matter; it
is observed that you still have not issued the C-Forms to the Company (Ozone Overseas Pvt.
Ltd.).

The concessional rates made by us during the period is attached herewith and marked as
Exhibit A. You are, therefore humbly requested to furnish the declaration in C-Forms as you
were entitled to the benefit under section 8(1) of the CST Act, only on production/ issuance
of C-Forms.

Since non-issuance of C-Forms leads to the revenue loss to the Government and financial loss
as well as to the Company, therefore, you are under statutory obligation under CST Act to
issue the C-Forms to the Company under the provisions of the CST Act, 1956 as decided by
the Hon’ble Gauhati High Court in OMIL-JSC-JV vs Union of India [2013] 61 VST 370
(GAUHATI).

The total values of the C-Forms pending with you are of Rs. _________ (Rupees
_________________) and which has been due on you since______.

Subsequently, the additional tax liability which includes differential tax amounting
Rs._________ (Rupees _________________), and the interest on that differential amount i.e.
Rs.________ (Rupees _________________) and the penalty thereto amounting
Rs._________ (Rupees _________________) since______, which in aggregate comes to a
total amount of Rs._________ (Rupees _________________).

Since, you’ve not issued us the C-Forms after repeated requests, we now explicitly demand
either you issue us the C-Forms (details attached) or pay us the additional tax liability of
Rs_________ (as calculated above).
In the event, if we do not receive the C-Form(s) or the additional tax liability
by____________ ,we shall be constrained to take an appropriate legal action upon you and
that too shall be entirely at your risk, as to costs and consequences.

To save yourself from the inconvenience of the legal complexities, you are therefore, once
again requested to take up the subject matter on top priority basis and either issue us the C-
Forms or pay the additional tax liabilities.

Further you can contact Mr. ______________, Ph. No.________, E-mail Id._______ in
regard to any communication regarding the subject matter.

For Ozone Overseas Pvt. Ltd.

Authorized Signatory.