https://www.taxtmi.com/forum/issue?id=110908 Form C is limited to purchases intended for resale or specified productive uses such as raw materials, processing inputs, machinery, or use in telecommunications, mining, or power generation. Goods procured solely as samples not meant for resale do not qualify for the concessional rate under Form C; documentary evidence of sample use renders the concession inapplicable and the full tax rate must be applied. A conflicting practical view that Form C should be issued where a purchase is recorded was noted but does not override the statutory purpose-based limitation. en-us Wed, 14 Sep 2016 14:38:44 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110908 Form C is limited to purchases intended for resale or specified productive uses such as raw materials, processing inputs, machinery, or use in telecommunications, mining, or power generation. Goods procured solely as samples not meant for resale do not qualify for the concessional rate under Form C; documentary evidence of sample use renders the concession inapplicable and the full tax rate must be applied. A conflicting practical view that Form C should be issued where a purchase is recorded was noted but does not override the statutory purpose-based limitation. Discussion-Forum VAT / Sales Tax Wed, 14 Sep 2016 14:38:44 +0530 https://www.taxtmi.com/forum/issue?id=110908