1993 (1) TMI 265

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..... person, an assessee under the Kerala General Sales Tax Act, 1963. Identical question arises for consideration in the five revisions. The matter relates to the assessment years 1984-85 to 1988-89. The respondent-assessee is a fireworks manufacturer and exhibitor. He displayed fireworks during the relevant years. The assessing authority held that the display of fireworks amounted to sale and levied .....

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..... the Appellate Tribunal held that the goods did not exist and so, there is no question of transfer of property in goods in any form. The common order passed by the Appellate Tribunal for all the five years is dated May 17, 1991. Aggrieved by the aforesaid decision, the Revenue has come up in revisions. 2.. We heard counsel for the Revenue, Senior Government Pleader Mr. V.C. James. 3.. It was ar .....

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..... ribunal was justified in holding that no transfer of property takes place in the display of fireworks. As the explosives are consumed, nothing tangible remains, in which property could be transferred. It is a matter of common knowledge that in the display of fireworks, the explosives are spent and do not remain, once the display takes place. In the process of execution of the work, the goods thems .....

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