https://www.taxtmi.com/caselaws?id=169671 Concessional inter-State purchase under Form C is available only for goods specifically covered by the registration certificate and intended for use as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants in manufacture or processing of goods for sale. Items used merely for storage, packing, safety, welfare or post-manufacture distribution do not qualify. On the facts, LPG cylinders purchased before inclusion in the certificate, and other disputed items such as safety boots, bricks, ladders, pipes, blankets, cement, yarn, trailers, hospital equipment and firefighting items, were not shown to be covered or intended for manufacture. Issuance of Form C for such goods amounted to false representation, and the penalty was sustained. en-us Thu, 09 Mar 2006 00:00:00 +0530 Wed, 29 Apr 2015 17:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169671 Concessional inter-State purchase under Form C is available only for goods specifically covered by the registration certificate and intended for use as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants in manufacture or processing of goods for sale. Items used merely for storage, packing, safety, welfare or post-manufacture distribution do not qualify. On the facts, LPG cylinders purchased before inclusion in the certificate, and other disputed items such as safety boots, bricks, ladders, pipes, blankets, cement, yarn, trailers, hospital equipment and firefighting items, were not shown to be covered or intended for manufacture. Issuance of Form C for such goods amounted to false representation, and the penalty was sustained. Case-Laws VAT and Sales Tax Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169671