C-Form ( Central Sales Tax Forms)

[Guest]

Dear All,

According to me, C-form can be obtained from Sales Tax Dept. for the purchase of

1. Inputs used for manufacturing and resale purpose

2. Packing Material for sales and distibution

3. Plant and Machinery ( subject to mentioned in our R.C. )

My query is why C-forms are not available for purchase of Electrical items, Computers, Safety equipment etc.

AI Summary

Inquiry on C-Forms for Electrical Items, Computers, and Safety Equipment Under Rule 13 of Central Sales Tax Rules 1957 A user inquired about the availability of C-forms from the Sales Tax Department for purchasing electrical items, computers, and safety equipment, noting that C-forms are available for inputs used in manufacturing, packing materials, and plant machinery. A respondent advised referring to Rule 13 of The Central Sales Tax (Registration and Turnover) Rules, 1957, which specifies that C-forms are for goods used as raw materials, machinery, equipment, and similar items in manufacturing, telecommunications, mining, or power generation. The respondent suggested verifying if the mentioned items fall under Rule 13's criteria.