CST purchase of Software

Nishath Firdouse (CA ) (61 Points)

06 August 2010  

One of clients in my firm has purchased software from outside state. This software is oracle which will be used by the company for developing and providing software to their customers. I want to know if this company can issue Form C for this purchase.  I read the Form C - in the Form C it is mentioned it can be issued for process or manufature of goods for sale. Does it include services also?