TaxTMI 
TaxTMI 
CCTVs Camera against Form C
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....CTVs Camera against Form C<br> Query (Issue) Started By: - Pradeep Khatri Dated:- 1-6-2012 Last Reply Date:- 6-6-2012 VAT + CST<br>Got 8 Replies<br>VAT / Sales Tax<br>Can a manufacturer purchase CCTV Camera against Form C. Such camera will be installed at factory premises for monitoring the production activities from a remote location. Any clarification/Judgment/notification, if available or is ....
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....in your knowledge, then please share? Reply By r.rajkumar kumar: The Reply: No cctv is not directly connection to production. as per sthe act. if cctv purchased for resale than c fom can be issued. tk Reply By Pradeep Khatri: The Reply: Thanks for your kind reply. Reply By sarveshwar mundra: The Reply: Yes, a manufacturer can purchase CCTV camera against Form C to be installed at factory pre....
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....mises subject to Sec. 8(3) of the Central Sales Tax Act in view of true scope and meaning of the expression " for use ........ in the manufacture ...... of goods for sale " . CCTV camera installed in factory premises can be termed as used in the manufacturinf process. Reply By Pradeep Khatri: The Reply: Dear Sir(s) Any supporting judgment, if available or is in your knoledge, then please share....
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....? Best Regards, Pradeep Khatri Reply By sarveshwar mundra: The Reply: There is no direct judgement , however, in case of M/s Impact Containers P. Ltd. (19 MTJ 514) { MTJ - Maharashtra Tax Journal } Computers purchased on C form termed as used in manufacture, and as such allowed on C form. However, CCTV camera must have included in registration certificate as such. Reply By Pradeep Khatri: T....
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....he Reply: Thanks for sharing of knowledge. Reply By Pradeep Khatri: The Reply: Dear Sarveshwar Sir, Please provide me the following judgment as mentioned by you in your reply. I tried to find it out but failed. Please help me out. Regards, Pradeep Khatri Reply By sarveshwar mundra: The Reply: Shri Khatriji, I read about the judgement in VYAPARI MITRA MARGDARSHIKA 2010-11(33rd edition), b....
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....ut I have no detailed information on it. However, I firmly believe that if we prove that CCTV camera used in the manufacturing process - directly or indirectly, we can purchase the same on C form in terms of plain language used in Sec. 8(3).<br> Discussion Forum - Knowledge Sharing ....