Interstate purchase eligibility for Form C limited to six specified goods (petroleum, fuel, natural gas, liquor) for specified uses. Declarations in Form C for inter state purchases from 1 July 2017 are limited to six specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption-and may be issued only where those goods are purchased for resale, for manufacture of those goods, or for use in telecommunication networks, mining, generation or distribution of electricity or any other form of power.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interstate purchase eligibility for Form C limited to six specified goods (petroleum, fuel, natural gas, liquor) for specified uses.
Declarations in Form C for inter state purchases from 1 July 2017 are limited to six specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption-and may be issued only where those goods are purchased for resale, for manufacture of those goods, or for use in telecommunication networks, mining, generation or distribution of electricity or any other form of power.
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