issue of Form C for Cement

What is eligible is goods use in manufacture or processing for sale and the same is required to be incorporated in the CST Registration certificate.

Plant and machinery used for the manufacture of garments are eligible for purchase at concessional sales tax against C forms . However building Materials like cement and steel are not eligible as building itself is not a plant and hence it is not eligible.

Respected Sirs,

Building materials used as raw materials forconstruction of "plant" cannot be said to be used as plant in the manu-facture of the goods. The Legislature has contemplated that the goods toqualify under section 8(3)(b) must be intended for use as raw materials oras plant, or as equipment in the manufacture or processing of goods and itcannot be said that the building materials fall within this descripttion.

You can purchase plant & machibnery against C forms

you have to include all these materials in your CST registration, then department will give acknowledgement for the same with that you can issue form "C", I have issued form "C" for steel but there is no objection for the same.

Conditions for Form- C stipulates re-sasle, for use as raw material etc. Purchasing cement for construction of plant building will violate the stipulated condition and may warrent penal action. As an alternative you can purchase the same with in your State and claim input tax credit on Capital Goods under VAT Act if so provided in the State VAT Act. Pl. verify.

you can not purchase cement against 'C' forms. But you can purchase machinery against 'C' forms

Yes Form 'C' can be issued against interstate purchase of Cement. if it is used for foundation

of any plant and machinery 

Dear Mr. Vinod, as said by you Cement used for foundation of plant and machinery can be purchased against C Form. Can you please let me know how we justiy or convince the same to the Sales Tax Officer. Section 8(3)(b) will not permit, hence I need some justification.

Thanks,

Haresh

Nature of Business COnstruction Status : Partnership or Propreitor Facts : Purchase Raw material for construction of Resedential complex. like Cement , Tiles,marbles , granites and other raw materials which are used for completing the construction activity , Assesse is charginf VAt to customer at 1% composite scheme for builder Query ?Whether Assesse can issue C form for same to supplier (Whether MVAT department will issue C form to Assess so that he can offer for purchase against form C)