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VAT - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Liability of VAT - deemed sale - Whether the materials used in a ...


Supreme Court Rules Pest Control Materials as Deemed Sale, Subject to VAT under Article 366(29A)(b) and Gujarat VAT Act.

May 23, 2018

Case Laws     VAT and Sales Tax     SC

Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) of the Constitution of India so as to make the same exigible to tax under the Gujarat Value Added Tax Act, 2003? - Held Yes - SC

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