I am a Work contractor. I am registered in Madhya Pradesh state under MP VAT Act. I got a contract form Railway Department. According to contract condition , i have to buy goods from railways approved vendors only. I bought many goods form out of Madhya pradesh as per the direction of railway and goods directly transfer on railway side from other states. My question is that - (1) Can i take deduction of this transaction under section 3 (a) of Central Sales tax act and Section 36 of M.P. VAt act. (2) Can i issue the C-form to vendors form Madhya pradesh state
CENTRAL SALES TAX UNDER SECTION 3 (A)
pankaj jain
Contractor Can Use C-Form for Out-of-State Purchases Under Section 3(a) CST Act & Section 36 MP VAT Act A contractor registered under the MP VAT Act in Madhya Pradesh sought advice regarding the applicability of Section 3(a) of the Central Sales Tax Act and Section 36 of the MP VAT Act for transactions involving goods purchased from out-of-state vendors for a railway contract. The contractor asked if deductions could be taken and if a C-form could be issued to vendors. A consulting firm responded, affirming that a works contractor can purchase goods using a C-form under the specified sections of the CST and MPVAT Acts. (AI Summary)