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Issue/receipt of C form against goods used in works contract: Goods used in executing works contract are deemed to be sold and there is sale of material used in the execution of works contract. Hence C form can be issued for materials used in works contract, if the goods are included in the registration certificate of the dealer- United Ltd. v. CTO (1991) 83 STC 207(AP HC
In case of doubt file RTI Application to SPIO, CTO with Rs.10/ Adhesive court fee stamp and seek information as per format prescribed by that Authority. Seek information as follows.
Information solicited:
1)Please provide copy of laid down norms//stipiulation/ directed that states using c form for purchase of manufacturing asset such as ultransonic bath, which has to be used internally and not meant for sale purpose.