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    <title>C-Form ( Central Sales Tax Forms)</title>
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    <description>C-form entitlement depends on whether purchased goods fall within the categories prescribed by Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 - namely goods used as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants in manufacture or processing for sale, or for use in telecommunications, mining, or the generation or distribution of electricity; items like electrical goods, computers or safety equipment must be assessed against that Rule to determine eligibility.</description>
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      <description>C-form entitlement depends on whether purchased goods fall within the categories prescribed by Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 - namely goods used as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants in manufacture or processing for sale, or for use in telecommunications, mining, or the generation or distribution of electricity; items like electrical goods, computers or safety equipment must be assessed against that Rule to determine eligibility.</description>
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      <law>VAT / Sales Tax</law>
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