https://www.taxtmi.com/caselaws?id=360770 The Supreme Court overturned the High Court's decision and ruled in favor of the State, holding that the materials used in a contract for pest control treatment constituted a deemed sale under Article 366(29A)(b) of the Constitution, thereby subjecting them to tax under the Gujarat Value Added Tax Act, 2003. The Court relied on precedents from Larsen and Toubro Limited and Kone Elevator India Private Limited cases to determine that the goods, even in a different form, were deemed to be sold in the contract. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 29 Dec 2022 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360770 The Supreme Court overturned the High Court's decision and ruled in favor of the State, holding that the materials used in a contract for pest control treatment constituted a deemed sale under Article 366(29A)(b) of the Constitution, thereby subjecting them to tax under the Gujarat Value Added Tax Act, 2003. The Court relied on precedents from Larsen and Toubro Limited and Kone Elevator India Private Limited cases to determine that the goods, even in a different form, were deemed to be sold in the contract. Case-Laws VAT and Sales Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360770