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.

AI Summary

Hotels Cannot Use 'C' Form to Buy Refrigerators, Violates Section 8(3) of CST Act A query was raised regarding the purchase of refrigerators for hotel rooms using a 'C' form, provided they are included in the hotel's registration certificate. The response clarified that purchasing refrigerators with a 'C' form is not permissible in this situation, as it does not meet the conditions outlined in Section 8(3) of the Central Sales Tax (CST) Act, which typically includes criteria like resale or use in manufacturing activities.