19 March 2010
We had purchased aluminium sheet for factory building, Ccan we issue c forms against same, Please advice with relevent reference to Central sales tax Act.
Aluminium sheet was not covered in list given to department at the time of registration.
Can we cover above item in list to avail concession rate.
17 April 2010
As per the different decvision of Courts, Building materials are not covered by section 8(3).
However, Madras high couirt in a case has held that materials purchased for construction of Power House Building by a company engagted in the generation & distribution of electricity power is covered u/s. 8(3).
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