Form 'C'

[Avinash Jain]

We are a 100% EOU based in Bangalore established in 2006. We intend to procure a Goods Transport Vehicle for transportation of our finished goods to the sea port. Our prices being FOB, Sea Port, this transportation is therefore part of the process of sale. Would we be eligible to avail of Sales Tax concession by issue of Form 'C' if we make an interstate purchase of the GTV? Our RC issued by the Sales Tax Dept does not mention GTVs but mentions Plant and Machinery, Equipment etc. Please advise.

AI Summary

Entity in Bangalore Denied Sales Tax Concession for GTV Purchase; Items Must Be Listed in Registration Certificate An entity based in Bangalore, operating as a 100% Export Oriented Unit (EOU), sought advice on whether they could avail a Sales Tax concession by issuing Form 'C' for an interstate purchase of a Goods Transport Vehicle (GTV) intended for transporting finished goods to a sea port. Their registration certificate (RC) lists items like Plant and Machinery, but not GTVs. The response provided references a legal judgment, emphasizing that items must be specified in the registration certificate to qualify for tax concessions. The judgment discussed various cases where penalties were imposed for false representation when issuing Form 'C' for items not covered by the registration certificate.