Telecom Infra Service Providers are eligible to procure goods against Form ‘C’

K. V. Hari Babu, ACMA, CS Indus Towers Ltd., Vs. Commercial Tax Officer (Andhra Pradesh High Court) Telecom Infrastructure Service Providers – Entitled to procure goods against ‘C’ Forms at concessional rate of CST @2% – Goods purchased are used in the telecommunication network and therefore covered by Section (1) and 8(3)(b) of the CST Act – Petitions allowed – Penalties levied on the appellants set aside. Held – Purchase of goods by the petitioners from outside the State, comprising goods specified in the certificates of Registration under the CST Act granted to th...