Refrigerators - C form

[George Joseph]

Whether the refrigerators for use in hotel rooms can be purchased against C Form if they are included in the certificate of registration of the hotel.

[Guest]

It is not possible to effect purchase of refrigerator against 'C' form in your case as it does not satisfy the conditions prescribed in Sec.8(3) of CST Act such as for resale, for manufacturing activity etc.

AI Summary

C Form eligibility: refrigerators supplied for use in hotel rooms are not eligible for concessional interstate purchase. Purchase of refrigerators for use in hotel rooms cannot be effected against a C Form because they do not satisfy the Section 8(3) Central Sales Tax Act conditions-specifically the requirements that goods be for resale or for manufacturing/processing- and inclusion of the item in the hotel's registration certificate is insufficient to qualify the acquisition for concessional interstate treatment.