C from on purchase of Software as per Andhra Pradesh VAT Act

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Can a Cement Manufacturing Company in Andhra Pradesh purchase Software on C-Form?

AI Summary

Can Cement Companies in Andhra Pradesh Use C-Form for Software Purchases? Examining VAT Act and TCS Judgment Implications. A query was raised regarding whether a cement manufacturing company in Andhra Pradesh can purchase software using a C-Form under the Andhra Pradesh VAT Act. One response indicated that if the software is on physical media like CD/DVD/Pendrive and listed in the CST Registration Certificate, it is permissible, referencing a TCS judgment that classified software on media as goods. Another response suggested that only production-related items are eligible for purchase with Form C in Andhra Pradesh. Additional references and judgments were cited to support the discussion.