ONE OF MY CLIENT IS A CONTRACTOR ENGAGED IN MAKING ROADS FOR GOVERNMENT. HE WANTS TO BUY BITUMIN FROM GUJARAT (OUTSIDE STATE). CAN HE BUY THIS ON C FORM. ALSO ENTRY TAX WILL BE APPLICABLE OR NOT?
NISHANT SHAH (Tax Practioner) (235 Points)
18 June 2016ONE OF MY CLIENT IS A CONTRACTOR ENGAGED IN MAKING ROADS FOR GOVERNMENT. HE WANTS TO BUY BITUMIN FROM GUJARAT (OUTSIDE STATE). CAN HE BUY THIS ON C FORM. ALSO ENTRY TAX WILL BE APPLICABLE OR NOT?
anil jain
(Partner)
(1072 Points)
Replied 18 June 2016
as your matter belongs to a law which different for every state so you should mention in your query the state of contractor. Also whether he has norrmal registration or a composite dealer since both attract different rule for C Forms. Then your query may find right reply.
NISHANT SHAH
(Tax Practioner)
(235 Points)
Replied 18 June 2016
The contractor belongs to Rajasthan and registered as regular under RVAT ACT.
anil jain
(Partner)
(1072 Points)
Replied 18 June 2016
normally general dealer can avail C forms. pl ensure that the item for which C Form is being used is included in dealers' CST registration. There is some list attached to CST registration which contains items for which C Forms can be used. otherwise get it added before using C Forms.
NISHANT SHAH
(Tax Practioner)
(235 Points)
Replied 18 June 2016
could u please clear position of entry tax in this matter. whether entry tax will be applicable or not?