C.A. No. 001335 / 2018
THE STATE OF GUJARAT STATE OF GUJARAT vs BHARAT PEST CONTROL
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE RANJAN GOGOI and HON'BLE MRS. JUSTICE R. BANUMATHI
Order Date
30-01-2018
Filed On
30-03-2017 03:00 PM
AI Summary
Materials used in a works contract constitute a "deemed sale" under Article 366(29A)(b), even where goods lose their original form during execution, as the phrase "in some other form" enlarges the definition of goods for VAT purposes.