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    <title>Refrigerators - C form</title>
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    <description>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&#039;s registration certificate is insufficient to qualify the acquisition for concessional interstate treatment.</description>
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      <description>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&#039;s registration certificate is insufficient to qualify the acquisition for concessional interstate treatment.</description>
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