Friday, October 14, 2011

In works contract of constructing national highway purchase of consumables like Diesel, LDO, Furnace oil against C form can be made

Rajsthan High court has held in Commercial Tax Officer, Sirohi Vs. Agarwal J.V that a works contractor, for construction of national highway, can purchase diesel., LDO, Furnace oil and other materials against C form.

In this case it was argued on behalf of the Department that  the pre-condition for availing the benefit under C- Form is that the purchaser