CCTVs Camera against Form C

[YAGAY and SUN]

Can a manufacturer purchase CCTV Camera against Form C.  Such camera will be installed at factory premises for monitoring the production activities from a remote location.

Any clarification/Judgment/notification, if available or is in your knowledge, then please share?

[r.rajkumar kumar]

No cctv is not directly connection to production. as per sthe act. if cctv purchased for resale  than c fom can be issued. tk

[YAGAY and SUN]

Thanks for your kind reply.

Yes, a manufacturer can purchase CCTV camera against Form C to be installed at factory premises subject to Sec. 8(3) of the Central Sales Tax Act in view of true scope and meaning of the expression " for use ........ in the manufacture ...... of goods for sale "  . CCTV camera installed in factory premises can be termed as used in the manufacturinf process. 

[YAGAY and SUN]

Dear Sir(s)

 

Any supporting judgment, if available or is in your knoledge, then please share?

 

Best Regards,

 

Pradeep Khatri

There is no direct judgement , however, in case of M/s Impact Containers P. Ltd.   (19  MTJ  514)  { MTJ - Maharashtra Tax Journal }  Computers purchased on C form termed as used in manufacture, and as such allowed on C form. 

However, CCTV camera must have included in registration certificate  as such.

[YAGAY and SUN]

Thanks for sharing of knowledge.

[YAGAY and SUN]

Dear Sarveshwar Sir,

Please provide me the following judgment as mentioned by you in your reply.  I tried to find it out but failed.

Please help me out.

Regards,

Pradeep Khatri

 

Shri Khatriji,

I read about the judgement in VYAPARI MITRA MARGDARSHIKA  2010-11(33rd edition), but I have no detailed information on it.

However, I firmly believe that if we prove that  CCTV camera used in the manufacturing process - directly or indirectly, we can purchase the same on C form in terms of plain language used in Sec. 8(3).

AI Summary

Use in manufacture: CCTV may qualify for Form C if shown used in production process, subject to registration.
Eligibility to purchase CCTV on Form C depends on proving the cameras are used in the manufacture of goods for sale; if not directly connected to production they may be ineligible unless bought for resale. A reported decision treating computers as manufacturing inputs was cited and contributors noted the CCTV should be included in the registration documentation when claiming Form C.