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

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....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....