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?
Can manufacturers use Form C to buy CCTV cameras for factory monitoring under Section 8(3) of the Central Sales Tax Act? A discussion on whether a manufacturer can purchase CCTV cameras using Form C for installation at factory premises to monitor production activities. One participant argues that CCTVs are not directly related to production and thus not eligible for Form C unless for resale. Another suggests that under Section 8(3) of the Central Sales Tax Act, CCTVs can be considered part of the manufacturing process and thus eligible. A reference to a case involving computers purchased on C form is mentioned, but no direct judgment for CCTV is available. Participants seek further legal judgments to support their positions. (AI Summary)