31 March 2010
Yes, Dealer can purchase capital goods against 'C' form. Please see for list of items which are eligible for issuing 'C' forms and which are not eligible.
List of items eligible to purchase against form 'C':- Goods intended for use by him as : –Raw Materials / Processing Materials / Packing Materials –Machinery –Plant –Equipment, tools, stores, accessories, fuel or lubricants:- •In the manufacture or processing of goods for sale or •Mining or •Generation or •Distribution of electricity or in any other form of power
For more details, refer the state Commercial taxes department local CST ACT
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