Why C form is required?

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Tags

1. #purchaser
2. #either
3. #dealer
4. #resold
5. #state
6. #issued
7. #purchased
8. #sales
9. #government
10. #manufacture
11. #seller
12. #goods
13. #ultimetaly
14. #collects
15. #charge
16. #registered
17. #manufacturing
18. #resale
19. #lesser