TaxTMI 
TaxTMI 
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.
Refrigerators - C form
08 Feb 2008 
1 Reply 
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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. (AI Summary)
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. (AI Summary)