2019 (4) TMI 1548

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....back to this Court. 2.The present revision is directed against the order of Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai in Madurai Tribunal State Appeal No.623/99 decided on 04.08.2003, whereby, the learned Tribunal merely upheld the order passed by the Appellate Authority viz., the Appellate Assistant Commissioner, by which, the first appellate authority had only remanded the case back to the Assessing Authority making the following observation: "In this case, the learned Appellate Assistant Commissioner has remitted the issue in respect of the turn over of Rs. 29,35,253/- for the reason to verify the transfer of non-taxable goods in picture varnish coating relying on the decision of this Tribunal in MTA....

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....is no transfer of property in ink involved in the execution of contract of printing either as ink or in any other form." Further, in the case of Pest Control India Limited, reported in 75 STC 188, wherein, it has been held that: "There can be no transfer of property in goods unless the goods themselves exists. In the execution of a contract for eradication of pests, rodents, termites, although chemicals are used. The chemicals are sprayed through machines so that when the process ends. The chemicals are consumed and nothing tangible remains in which property is transferred. Such a transaction does not involve transfer of any goods..." Thus, we find that there is no mistake in remaining the case to the Assessing....