1993 (1) TMI 265

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....IPOORNAN, J.-The Revenue is the petitioner in this batch of five cases. The respondent is the same 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 rele....

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.... decision of the Patna High Court in Pest Control India Ltd. v. Union of India [1989] 75 STC 188, 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.....

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....t the contract was for the display of fireworks. The only further question is whether the Appellate Tribunal 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 ....