STATE OF GUJARAT Vs. BHARAT PEST CONTROL

JUDGEMENT

(1.) Leave granted.

(2.) 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 is the question that arises for determination in the present proceedings. The High Court by the impugned order had answered the same in negative i.e. in favour of the Assessee leading to this appeal filed at the instance of the State.

(3.) The salient features of the contract executed by and between the respondent - contractor and the consumer, namely, Reliance Petroleum Limited is to make services of pest control available to the consumer by use of chemicals to be procured and supplied by the contractor. Admittedly, in the course of the execution of the contract there is no trace of the goods/materials used for execution of the contract.