Section 8(3) of the cst act 1956

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2011 RESPECTED ALL MEMBERS

MY QUERY IS REALTED WITH SECTION 8 (3) OF THE CST ACT REGARDING THE USE OF C FORM.

I AM CONDUCTING THE AUDIT OF A HOTEL AND IN THE COURSE OF AUDIT I FOUND THAT THEY ARE PURCHASING GUEST ROOM AMENTIES( NOT FOR THE PURPOSE OF RESALE), LINEN AND HSD(HIGH SPEED DIESEL)FOR THE PURPOSE OF COOLING PLANT USED FOR GUEST ROOMS AGAINST C FORM.MY QUESTION IS WHETEHER:
1. THE HOTEL CAN PURCHASE THESE PRODUCTS AGAINST C FORM
2. IS THERE ANY CASE LAW AVAILABLE TO SUPPORT THE ANSWER.

REGARDS

CA SAURABH AGARWAL