'C' form in case of capital goods

Can one person issue C forms if he purchases Capital Goods In the course of interstate purchase.


One of our client purchase machinery  delhi from other state in this case he shown it as a purchase against C form. But when he went to take the C form from dept, they refused to issue C form on the basis that it is purchase of capital goods which does not eligible for C form ( as our client is working job work so he uses this machin for the purpose of doing job work).


a dealer can purchase machinery i.e. capital goods against C form subject to following canditions: 1. dealer should be a manufacturer of taxable goods and that item should be mentioned in registration certificate and / or intimation to be file before AO within 30 days from the date of purchase of that goods. in your case if job work is subject to VAT under WCT then the dealer is eligible for C form and if job work is not subject to VAT i.e. only labour contract, it is NOT eligible.  


our case is similar to as discussed above. The sales tax authorities are not issuing the C form for purchase of capital goods. we are constructing a hotel for which we have purchased the capital goods. As the sales from hotel/restuarant  will be subject to vat. can w claim the Concessional tax on c form. If there is any notifcation, circular, case laws please mention.

we are assessed under Punjab vat Act.



Can we will be laible for VAT for the purchase of capital goods against C form under Works Contract Tax?


Manoj Kr. Singh


Dear Sir,

One of My client have (p) Ltd Co. He Has starting manufaturing of Feed and  other items but Feed are exsamted from VAT  be may say selling of Goods partly  taxable. my Q. is for manufaturing of above goods company purchase   machinery ,for this machine  client can collect "c" form  Deptt.   or deptt. issue "c" form for these transections

 And client can take registartion on this basis under JVAT

Thanks & Regard



commercial officer

Whether C Form is eligible for purhcase of welding consumables by manufacturer who is doing job work (fabrication)


We are a dealer of  Automobiles parts & Vehicle also in Delhi. We purchase a Generator for our workshop to other state. can I purchase it against Form C;

Senior Manager

we are one of the developer (Ltd Firm) what are the formalities to take the C form and please confrim what are the uses of C form. I hv only basic knowledge that C form will be used in to save the tax part only.




I am from Goa working as accountant in pvt ltd Company.

MY company constructed a five stared hotel in Goa with around   80 Rooms. I Want to purchase TVs, ACs, Furniture, Refrigerator for use of Tourist and hotel Users Against form c. My question is whether Form  C can be issued for purchase  the said above Material for Concession Rate. I want to purchase from   other state like Maharashtra and Karnataka. it is interstate purchase.

Thanking You 

Chartered Accountant

Dear Sir,

Can you please quote the relevant section of the Act which states that no C Form can be issued if a person is only providing services from the capital goods purchased in the course of inter state trade or commerce.



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