Cst use of c form
This query is : Resolved
pranav verma
(Querist)
05 May 2012
A dealer who is registered as a Mining contractor can purchase Hemm and Tipper against Form C. His work is extraction of Coal.
MJ Krishnamurthy
(Expert)
06 May 2012
Mr Pranav Verma,
Any machinery required for mining and manufacturing/processing can be purchased at concessional rate of tax by issuing form 'C',provided it is already declared in the registration certificate under CST Act56.If it is not already done,an application can be filed now for making suitable amendments to certificate before the VAT officer. After doing so tipper and hemm can be purchased against 'C' form.
MJK
Any machinery required for mining and manufacturing/processing can be purchased at concessional rate of tax by issuing form 'C',provided it is already declared in the registration certificate under CST Act56.If it is not already done,an application can be filed now for making suitable amendments to certificate before the VAT officer. After doing so tipper and hemm can be purchased against 'C' form.
MJK
pranav verma
(Querist)
07 May 2012
Thanks MJ Krishnamurthy sir for your valuable suggessition.
Sir my second querry is whether Tipper will covered under HEMM or machinery ? Tipper purchased by client are special type of tipper which is not adopted for use "ON ROAD". If yes Please suggest with suitable citation.
Sir my second querry is whether Tipper will covered under HEMM or machinery ? Tipper purchased by client are special type of tipper which is not adopted for use "ON ROAD". If yes Please suggest with suitable citation.
MJ Krishnamurthy
(Expert)
07 May 2012
Mr Pranav Verma,
Mostly, all earth moving machinery are included in the mining machinery,whether adopted for movement 'on road'(like JCBs) or not(like hitachi, cranes) etc. These are some times used for earth moving work also.Especially,heavy tippers like 100ton or 200 ton types are used for mining purpose only.These are not adopted for use 'on road'.I do not have any case law on this classification of earth moving and mining machineries.I think you have to go buy their usage only.
MJK
Mostly, all earth moving machinery are included in the mining machinery,whether adopted for movement 'on road'(like JCBs) or not(like hitachi, cranes) etc. These are some times used for earth moving work also.Especially,heavy tippers like 100ton or 200 ton types are used for mining purpose only.These are not adopted for use 'on road'.I do not have any case law on this classification of earth moving and mining machineries.I think you have to go buy their usage only.
MJK
pranav verma
(Querist)
08 May 2012
Thanks MJK sir....
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