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Petroleum products can be purchased at concessional rate against C forms

November 1, 2018[2018] 99 taxmann.com 20 (Madras)
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GST/CST & VAT : Central Sales Tax: Section 8(3)(b) of CST Act, relating to telecommunication network or mining or generation or distribution of electricity or any other form of power, not having been amended, petitioners having valid Registration Certificate under CST Act will be entitled to avail concessional rate of tax under said provision, while they purchase petroleum products by way of interstate sale against 'C' declaration forms provided they fall under any of following categories in using goods so purchased, viz.,

(a)   in manufacture of processing of goods for sale;
(b)   in telecommunication network;
(c)   in mining;
(d)   in generation or distribution of electricity or any other form of power.
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