https://www.taxtmi.com/caselaws?id=333065 A pest control contract was held to be a pure service arrangement because the dominant object was pest and rodent control, with pesticides and chemicals used only incidentally in performance of the service. The materials were consumed in the process and no tangible goods remained capable of transfer. Accordingly, there was no transfer of property in goods, either as goods or in any other form, within Article 366(29A)(b) or the Gujarat Value Added Tax Act, 2003, and the contract was not exigible to value added tax. en-us Thu, 22 Sep 2016 00:00:00 +0530 Sat, 17 Mar 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333065 A pest control contract was held to be a pure service arrangement because the dominant object was pest and rodent control, with pesticides and chemicals used only incidentally in performance of the service. The materials were consumed in the process and no tangible goods remained capable of transfer. Accordingly, there was no transfer of property in goods, either as goods or in any other form, within Article 366(29A)(b) or the Gujarat Value Added Tax Act, 2003, and the contract was not exigible to value added tax. Case-Laws VAT and Sales Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333065