C.A.
2916 Points
Joined November 2007
Please refer section 8(3) of CST Act 1956. Subject to few other onditions C form can be issued for purchasing of goods, if the goods;
I don't think that you are neither authorised to purchase the software at concessional rate nor u are a\llowed to issuce C form for the same.
(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by theCentral Government in this behalf, for use by him in the manufactureor processing of goods for sale or in the tele-communications network or in mining or in the generation or distribution of electricity or any other form of power;
(c) are containers or other materials specified in the certificate ofregistration of the registered dealer purchasing the goods, beingcontainers or materials intended for being used for the packing of goods for sale;
(dj are containers or other materials used for the packing of any goods orclasses of goods specified in the certificate of registration referred to in clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).