C form
D. PARTHASARATHI
(Querist) 02 November 2013
This query is : Resolved
I Purchased wheel alignment machine with c form condition, and i got the C form through online. now the Tamilnadu Commerical Tax department send a notice to me for the above said goods purchased will not be used for manufacture of finshed goods. its against provision of sec 8(3)(b) of the CST Act. its correct. please guide me
ajay sethi
(Expert) 02 November 2013
contact a local lawyer . reply to show cause notice .
Anirudh
(Expert) 02 November 2013
The Departmental Authorities are correct. The goods purchased at concessional rate against Form-C is to be either used in the manufacture or to be resold. Since you have not resold, and not used the same in the manufacture, you cannot claim benefit of concessional rate of CST against Form-C.
